Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I have a note here for the Deputy. Revenue will publish a note for guidance on the practical operation of the provisions. This note will specify, among other things, that Revenue will accept the normal working time including on-farm and off-farm working time, approximating to 40 hours per week. This will enable farmers with off-farm employment to qualify for the relief, provided they spend a minimum average of 20 hours per week working on the farm. Where anyone can show that the normal working time is somewhat less than 40 hours a week, then the 50% will be applied to the actual hours worked subject to the overriding requirement that the farm is farmed on a commercial basis with a view to the realisation of profits. It is not hobby farming, it is farming for profit on a commercial basis. The reference point is, whatever their day job is, half of that will qualify them, but there is an assumption that the day job is a 40 hour week, and then they will qualify with 20 hours on the farm. If the day job were less, they could qualify with less, but there is probably no necessity to do so because it is an honour system. The Revenue Commissioners are not going to be down on the farm with a watch or a calendar to see how many hours are being spent there. This is to get land back into commercial use and to incentivise people to approach it in that manner.