I will begin by thanking the Minister, Deputy Donohoe, and his officials in the Department of Finance for their work and co-operation on this very important measure, which has been a goal of mine since my appointment as Minister of State with special responsibility for farm safety. This is one of a range of measures I have wanted to introduce. The purpose of it is twofold, as the Minister, Deputy Donohoe, outlined but an accelerated capital allowance will incentivise the investment in farm safety measures. In my de…