John McGuinness (Carlow-Kilkenny, Fianna Fail) | Oireachtas source

Is this an issue that the Revenue Commissioners would have seen bubbling up in the background? How did it emerge as an issue for so many farmers? How did the Revenue Commissioners advise the accountants and consultants to farmers? Was there an information pack for them to tell them that this was how it was being dealt with? What was the definition of "new construction" against what was there previously?