Johnny Brady (Meath, Fianna Fail)

I welcome the VAT relief from 4.8% to 5.2%, a matter about which I have contacted these two Ministers. Stock relief for farmers is continuing. Certain tax exemptions apply for income from certain leases of farm land from January 2001. The budget also includes a new exemption of €20,000 per year. The cost is estimated at €500,000 for 2007 and €1 million for a year. The extension of stamp duty relief for farm consolidation is welcome, particularly where farmers' lands are divided because of motorways. Changes to stamp duty relief for young farmers——

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