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

I move amendment No. 22:

In page 17, to delete line 23 and insert the following:“17.(1) Section 598 of the Principal Act is amended—

(a) in subsection (1)(a), by inserting the following definition:

" "farm partnership’ means a milk production partnership or a registered farm partnership (within the meaning of section 667C);",

and

(b) in subsection (1)(d)(iib), by substituting “farm partnership” for “milk production partnership” in both places where it occurs.

(2) Part 23 of the Principal Act is amended—”.

I am bringing forward a number of amendments to the taxation of farming. The principal amendment is to create an appeal mechanism for farmers who want to form a registered farm partnership or a succession farm partnership and who disagree with a decision of the Minister for Agriculture, Food and the Marine. It is proposed that the farmer may appeal the Minister's decision to an independent appeals office. The appeals officer will be a solicitor or barrister with five years of experience and who is not in the full-time service of the State. This is a similar structure to appeal mechanisms found elsewhere in agricultural legislation.

A further amendment is due to an omission. The section, as initiated, extended the stock relief for farmers and registered farm partnerships. The extension of stock relief for young trained farmers was omitted and that is now provided for. I am also introducing a change to permit the Revenue Commissioners to share information with the Minister for Agriculture, Food and the Marine in the case of the failure by a registered farm partnership or succession farm partnership to meet the conditions set down. I am also proposing a number of technical amendments. For example, these update references to milk production partnerships to references to registered farm partnerships.