Richard Bruton (Dublin Bay North, Fine Gael) | Oireachtas source

The Deputy must recognise that the many small family businesses in this country need to be treated equitably. That is why this is designed as it is. There are certain reliefs for farmland because we want to see young people move into farming, we want to see consolidation and, in certain cases, we want to see farmland released for housing purposes. The concessions are designed to achieve what we want to achieve as a community.

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