Michael Fitzmaurice (Roscommon-Galway, Independent) | Oireachtas source

I have one final note. I will not take long. When the Minister spoke earlier, he outlined that there were exemptions for young farmers. A young farmer is a farmer under 40 years of age. That is the definition of a young farmer. He also, quite rightly, outlined that there would be exemptions for transfers from parents, aunts and uncles. That is correct. I am solely speaking about a person who buys ten acres of land down the road beside him or her. There is nothing to clarify that situation today. That is the problem. That is where there is ambiguity.

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