Michael Fitzmaurice (Roscommon-Galway, Independent) | Oireachtas source

Different scenarios have been highlighted for the Minister. As mentioned, the Department must give leeway to young farmers in paying stamp duty. There is one rule for a farmer who is 35 years old with the Revenue Commissioners, but if that farmer wants to receive the single farm payment through the Department of Agriculture, Food and the Marine, the rule stipulates an age of 40 in the same green cert. There is a discrepancy.

An amendment has not been accepted that would have ensured big operators would pay more in stamp duty to try to bring in more money for the Government. In rural Ireland a shop door might be opened if we were to give incentives. We have been on about trying to rejuvenate rural parts of Ireland. If somebody was to buy a property and opens a door where one was closed, it would be good both for the local community and the Revenue Commissioners. I ask the Minister to consider again the amendments tabled to the section.