Oireachtas Joint and Select Committees

Wednesday, 19 November 2014

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance

Finance Bill 2014: Committee Stage (Resumed)

2:45 pm

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

It is any one of the normal qualifications that farmers have always used for transfer of land, stamp duty, exemptions and so on. There is a list of the colleges and I understand there are online courses as well. This second test is the qualified farmer's test, and the only test of that is a qualification. One does not have to have a specific number of hours on the farm to be eligible under that. The way Deputy Ó Cuív is presenting the first test is very exaggerated. What it says is that 50% of one's time in a normal working week would be spent on the business of farming.

The objective is-----

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