Simon Harris (Wicklow, Fine Gael) | Oireachtas source

The European Commission advised the Department of Agriculture, Food and the Marine that farm restructuring relief, which is currently given to farm buildings, contravenes EU state aid rules. Considering that this was a relief for farm consolidation, if property were to be included, it would be, in the view of the Commissioner, a move away from farming. It would also have to be extended across the economy to all businesses, rather than just farming. I can get the Deputy a note on this from the Department of Agriculture, Food and the Marine if he wants to have a look at it in advance of Report Stage, but it was a concern expressed by the Commission to the Department and this amendment is a response to that. If there is an unintended consequence the Deputy is concerned about, perhaps he could correspond with the Minister for Finance on that.