Input costs will be the hot topic of 2015. The IFA’s chief economist Rowena Dwyer, who always has her finger on the pulse, has raised it as key in her economic forecast. I also understand that EU Commissioner Phil Hogan intends to address the issue at the IFA 60th anniversary AGM next week. With oil prices heading to their lowest point in a decade, rising nitrogen prices have no logic. This is a theme we will all be returning to.