Michael Creed (Cork North West, Fine Gael) | Oireachtas source

As I understand it, the Minister is exempting from stamp duty the conveyance of a family farm to a family member and he is entitled to that if he is an active farmer himself, if he meets that definition or has an agricultural qualification. He is also entitled to that stamp duty exemption if he decides to facilitate the availability of that land, through a lease, to a third party, but that third party is obliged here to have a certain level of qualification. What is the situation if the person leasing that land is not an individual, but a company or a partnership?