Emer Higgins (Dublin Mid West, Fine Gael) | Oireachtas source

I thank the witnesses and apologise for missing the first half of the meeting as I had a prior engagement. The Leas-Cathaoirleach's question dealt with what I was going to ask. In particular, it is in regard to the land value sharing elements for what was rural land when it is still being farmed. In short, is that an exemption?