Pearse Doherty (Donegal, Sinn Fein)
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Section 1 deals with a number of agricultural sector reliefs that are being extended so I welcome this. I have a number of questions on the technical details on the extension of the stock relief and the young trained farmer relief. I also mention the registered farm partnership stock relief. Can the Minister clarify the changes that are being made in subsection 1(a)(i) on the definition of SMEs and the impact that will have? Can the Minister also clarify the changes that are being made and their effect under subsection 1(a)(ii) with the changes from €10,000 to €60,000 and the relief it applies to? I ask the Minister to also clarify the changes that are taking place in subsection 1(c)(iii). If the Minister has the information at hand, have the Revenue or the Department calculated the annual cost to the Exchequer in respect of each relief that has been impacted by section 1?