Andrew Doyle (Wicklow, Fine Gael) | Oireachtas source

It applies to smaller holdings. If one has 200 acres and gets €200 tax free, that is fine for a long-term lease. If one gets €300 per acre, one is getting a lot more and one only gets the €40,000. Smaller acreage is particularly where it applies. It is often a very big addition to a young farmer's enterprise where he or she is actually able to add perhaps 50 acres. If he or she has to pay €400 an acre, which is the price that was quoted to me - whereas the farmer is well within the limits - he or she would still be well within the limits.