Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

Deputy Naughten raised this issue, which is also relevant to sections 69 and 74. Farm organisations have raised it and I am sure the Minister’s backbenchers have also raised the definition of the active farmer with him. There is a need for more clarity around the definition. Is it based on a 40-hour week in which case somebody who is farming for 20 hours a week or more will meet the definition and the difficulty can be overcome? If not, given the number of hours that many people in farming work, the time spent working on the farm and in another form of employment could be more than 40 hours a week and the person might fall foul of the 50% test. There is a great deal of concern about this. These reliefs are vital for the sector and for succession planning on many family farms. It would be helpful if the Minister could deal with that issue.