I welcome the Minister of State, Deputy Noonan, to the Chamber. Our first Commencement matter is from Senator Boyhan.

Recommendations Nos. 20 and 21 are related and may be discussed together. Is that agreed? Agreed.

Is the Senator pressing the recommendation?

Recommendations Nos. 26 and 38 to 40, inclusive, are related and may be taken together. Is that agreed? Agreed.

The Senator is speaking to a grouping. Does he wish to mention recommendations Nos. 38 to 40, inclusive?

Okay.

Recommendation No. 27 in the names of Senators Gavan, Boylan, Warfield and Ó Donnghaile is out of order as it involves a potential charge on Revenue.

Recommendations Nos. 29 and 30 are related and shall be discussed together by agreement.

I welcome the Minister and I second the motion. It is necessary at the outset that I would declare my interest in the sector. As is well known and has been put on the record previously: I am a farmer who owns horses; I am a director of Kilbeggan Racecourse, one of the smallest racetracks in the country; and I am a former chairperson of same. The horse and greyhound racing industries have a special place in Irish life and a fundamental position within Irish sport. They are crucial for our economy, intrinsic to our i…

I wish to be associated with the expressions of sympathy on the passing of Tras Honan. While I did not know Tras, I knew her sister, Carrie Acheson, very well through my involvement with the National Ploughing Championships. I send my sympathies to the entire family. Today, I will raise an issue I feel very strongly about. It is related to the events of last Thursday. Since those events, I have written to the director general of RTÉ and to the Minister for communications but I have received no response. I ask the L…

Deputy Grealish is joined in the Public Gallery by members of Oranmore Men's Shed. They are very welcome. We are delighted to have the Minister for Finance, Deputy McGrath, with us today.

I thank the Minister. Group spokespersons will have ten minutes.

I welcome our visitors to the Public Gallery; they are guests of Deputies Jim O'Callaghan and Mattie McGrath.

I thank the Senator. I welcome the Minister of State, Deputy Carroll MacNeill, to the House to replace the Minister, Deputy McGrath. That concludes the round of lead spokespeople. Our next contributor is Senator Lombard. He has five minutes.

I will be brief. Having the benefit of sitting in the Chair for the last hour I will not rehash some of the things that have been said. Having said that, I will contradict myself and say that the one point I will make has been made by two previous speakers. It is something I have worked on and have had a lot of communication on with the Minister, Deputy McGrath. It is the area of the residential zoned land tax. While I welcome the commitment in the budget to suspend this tax for a year to the beginning of 2025 to a…

: I welcome the Minister of State, Deputy Thomas Byrne, who will have ten minutes.

Before we move on, I wish to welcome Dermot and Anne Marie McKenna from the village of Fore in my own home county of Westmeath. They are guests of Senator Gavan.

The Senator mentioned Cavan only twice, and Cootehill once. I hope the Minister of State looks as favourably on his neighbours to the west, as the Senator has suggested for his neighbours in the North.

The Minister of State will get to answer again.

Let the Senator speak. The Minister of State will get his chance to respond at the end.