Tom Barry (Cork East, Fine Gael)
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I welcome the agri-taxation review. It has come at a good time. I apologise in advance if I repeat anything that has been already discussed but I was unable to be here for the earlier debate.

Participation in part-time courses by farmers is difficult owing to a clash between the work they must do and time availability. There is a need for recognition in this regard. I am not happy with the proposal that 50% of an individual's working time must be spent farming. I am a farmer. One can farm successfully and productively on a commercial basis with the use of agricultural contractors. Essentially, the person who manages the land and has the correct records and invoices is the farmer. As a result of the expansion of our dairy industry, and given the huge land fragmentation problem we have in this country, there will be many arrangements in place that will result in a different definition of active farming. I would not be completely wedded to the current the definition. I understand why it is included but I believe there is need for recognition that it does not really define farming as it is currently evolving. However, there is huge potential to do what the Minister proposes to do, namely, make land more available, but it would require more detailed discussion. The agri-taxation review has opened a window that did not exist in the past. I hope we can develop the issue further later. I am not totally comfortable with the provision as drafted.