Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank the Minister. I understand the predicament the Minister is in, namely, that this is one of a great many issues in the mix in the Brexit negotiations. However, is it not the case that, at its simplest level, this will require a change in our legislation because agricultural relief currently relates to agricultural property, which is defined as being property within a member state? If the UK is gone from the EU by the end of March 2019, it will no longer be a member state. Is it not the case that a change in our legislation will be required? Given that that timeline is only a number of months away, we could have a situation where a small number of individual cases could arise in the first half of next year. That is the reality. I acknowledge that the Minister recognises the importance of the relief but there is a degree of uncertainty on this, as there is on so many other issues in the wider context of Brexit, which I understand. However, the legislation that currently underpins this vital relief provides for the application of it to property within a member state. As things stand, the UK will not be a member state in a short number of months, therefore, this relief will not have a legal basis for land outside the European Union.