Mr. Tom Moran:

The answer to that question is "Yes". We are working well with the Department of Finance and will continue to work with it on this issue. One of the positives of the Food Harvest 2020 report is that it has been accepted right across Government and Departments and we are getting good co-operation from the Department of Finance. For example, in 2012 stamp duty was reduced from 62% to encourage that type of transfer. Everybody knows the dairy farm must be near the milking parlour.