Oireachtas Joint and Select Committees
Wednesday, 27 November 2013
Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance
Finance (No. 2) Bill 2013: Committee Stage (Resumed)
1:50 pm
Brian Hayes (Dublin South West, Fine Gael) | Oireachtas source
The person has to be farming for ten years to obtain the benefit of this. Yes, it is an extension and moves outside the nuclear family model. The objective, however, is to ensure the land can be passed on to a younger farmer. The relief will only apply in circumstances when the land has been let for a ten-year period.
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