Mr. Tim Cullinan:

The Deputy made a comment about consultation with stakeholders. That is not just on the Commission on Taxation and Welfare. This is something that has been creeping in over the last number of years. It is very important that whatever measures governments are taking, not just with farmers but across society as a whole, there needs to be proper consultation with the sector that will be impacted. We are seeing what has happened here now. It is great to hear this evening that there is consensus on both sides in that we need to get an exemption and get these lands out of this taxation.

There is another very important issue here as well; I gave the figures earlier. The average value of a farm is €885,000 where a farmer is generating €35,000 of an income. What we are really looking at here is the impact on farmers' livelihoods. I would describe this as a land grab. That is what this is and it will take away livelihoods from farmers. The Deputy is right; particularly in the west of Ireland, there are a lot of small holdings. If those farmers have to pay an exceptional tax on part of their holding then it will put the entire project or farm in jeopardy and lead to a loss of income.

I want to mention one other area where the Minister for Housing, Local Government and Heritage, Deputy Darragh O'Brien, came forward with €50,000 of a grant for redeveloping old farmhouses.