Aidan Davitt (Fianna Fail) | Oireachtas source

I would suggest that if a purchaser wanted to pass on a farm, instead of a son or daughter applying over time to get a green certificate, the purchaser would need one as well in order to qualify for the tax exemption. I do not think this is the case at present. Perhaps something like this might be practical. At least the purchaser would have to make some effort to get a green certificate. I could be wrong about it not been the case at present.

I want to make another general point. Has Revenue run analysis on the impact the proposed change to corporation tax might have on our revenue flows? Has Revenue run any figures and does Mr. Cody have analysis on this specific issue?