Rock & A Hard Place Riddle me this: if you can't afford to build something but someone offers to spend almost ten times more to build the thing bigger and better with no strings attached you'd count your lucky stars, right? Horse Racing Ireland's plans for second all-weather circuit appear to be different. They've picked their own track at Tipperary but can't pay for it yet. So everything's on hold including, it seems, Luke Comer's offer to build a brand new facility at his Palmerstown Estate near Naas. Last week the HRI board said Tipperary is their preferred option but budget constraints mean they can't proceed. So the original 2021 deadline for completion is out. Instead HRI has effectively given itself 18 months to get funding sorted. It appears determined to spend although the comparative lack of urgency underlines how some observers reckon there's little need for a new all-weather in Ireland when it can be argued Dundalk is under-utilised. But it's in that context that Comer's offer to spend €100 million on a Belmont Park style course, both turf and all-weather, on a green-field site looks all the more noteworthy. The hugely wealthy property developer, who is also a registered trainer, originally outlined his plans last summer. So far the official response has been negligible which is notable considering the financial circumstances. Comer has been involved in racing a long time but cuts an enigmatic figure. He has invested heavily, most recently in an extensive training complex in Kilternan near Dublin. The operation attracted headlines two year ago when the Turf Club ordered Comer pay €50,000 in fines and costs in relation to its management. Business commitments also mean he isn't a regular racecourse presence although his sponsorships, including the Irish Leger, are considerable. Maybe unfamiliarity makes some rather wary of Comer. Maybe those brushes with the Turf Club have added to that. But his investment in racing to date suggests a genuine enthusiasm for the sport. So it might be reasonably asked if Comer is prepared to spend a hundred million on creating a new state of the art facility, despite profitability being a long-shot in terms of fixture numbers, is it churlish to say no. Of course the geographical justification for Tipperary is that it is in the south. Dundalk has always been a trek for trainers in the Munster region. Naas isn't in the south but it's on the 'right' side of Dublin for Munster based trainers and the motorway system means most of them are barely over an hour away from where Comer has proposed to build. There's also a widely held presumption that Tipperary is a Coolmore pick because it's handy for Ballydoyle, presumably both to race at and as some potential gallop facility. However it's debatable if mileage rates are a preoccupation for John Magnier & Co and the whole point of Ballydoyle is that it already provides Aidan O'Brien with every kind of gallop imaginable. On the fact of it, and not knowing the man at all, Comer's offer looks like it could kill more than a couple of birds with a single free stone. Maybe that's a case of being too good to be true given no one else seems interested. But come June 2021 there could be a few people hoping the offer is still on the table given continuing uncertainty over funding levels from government. The cloth of last week's HRI budget was cut "extremely tight" although predictably prizemoney for 2020 increased by €1.7 million to €68 million. It was explained that seven extra fixtures next year had to be financed and certain long-term sponsorship commitments at some of the bigger festivals required that increase. But given HRI's consistent prioritising of prizemoney meant it was never going to be a matter for much debate anyway. Instead other areas, such as redevelopment of the Equine Centre and a new racecourse capital development scheme, have been put on hold while the Irish Horseracing Regulatory Board's integrity budget for 2020 has been cut by €200,000. That reduction coincides with an investment of €200,000 into the promotion of equine welfare next year. It means John Osborne will fill a new position of director of equine welfare and bloodstock. It will be interesting to see how the precise nature of that role unfolds and the budget and influence behind it. Investing in welfare standards is of fundamental self-interest to racing and should be backed accordingly. Onto other matters and it thankfully looks like the weather will play ball during this week and not interfere with a busy Christmas programme. The dangers of presuming too much on that score were underlined at Thurles on Saturday when fog forced the cancellation of the final fixture before Christmas. The first race was initially postponed for half an hour and it was 30 minutes afterwards that the decision to cancel was made, a delay that saw officials accused of postponing the inevitable. On balance though it seems they were caught between a rock and a hard place. Those at the meeting suggest there were brief moments when the fog looked like lifting only for the murk to close in again. It's not hard to imagine those same critics examining one of the brief lulls and accusing officials of acting too soon if the plug had been pulled. For a second year running Limerick looks like being the focus of most big-race attention on St Stephens Day. Last season it was a first Grade One race at the track and Ruby Walsh's first St Stephens Day visit there in 22 years. This time the Matchbook Exchange Novice Chase could feature stars such as Samcro and Faugheen. That's tough for Leopardstown in terms of counter-attraction. The lead up to St Stephens Day in particular has seen a lot of attention on TV coverage but old-fashioned footfall will also be of particular interest during the entire Christmas festivals. This is when racing gets the sporting focus to an extent it rarely does at most any other time of the year given so many other sectors are on a winter pause. Media rights money means a captive TV viewing audience is always the financial priority. But the Christmas action is always an important barometer of mainstream spectator appeal. Hopefully it's a enjoyable and maybe even profitable week for everyone. Happy Christmas.