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

The policy position is that this is not in the interests of raising revenue for the Exchequer but for bringing land back into commercial use where it is underused or which, through a change of ownership, may become underused. The definition of commercial farming is that it is being farmed for profit. Everyone agrees there are other factors in addition to the reluctance of farmers to loosen their grip on land and make other arrangements. One of the other factors is the 11-month system. If we can move to leasing, it makes land more commercial because it gives the lessor the opportunity to invest. There is full agreement on this point. If the point came up in the review of farm taxation and we accepted it after being in constant interaction with the farming organisations. The farming organisations agree with what we are doing and this is what they want and what they think will work. When questions were raised about the definition of "active farmer", the advice was that it was a workable proposition. It is an honour system because no one from the Revenue Commissioners is checking on the hours people spend on the farm. It is a system of self-assessment to a large degree. The farming organisations agree that clarification was necessary. The Revenue Commissioners and my officials designed this amendment and ran it by the farming organisation and officials from the Department of Agriculture, Food and the Marine. Both signed off on it with approval. It has gone through the checks and balances available to me but if the Deputy thinks other issues should be examined, I will do so.