Brendan Smith (Cavan-Monaghan, Fianna Fail) | Oireachtas source

I have a similar concern regarding the transfer or sale of land by, in particular, small farmers who might have the opportunity to purchase small holdings adjacent to their existing holdings. The rise from 6% to 7.5% will adversely impact on possible sales and what may be necessary increases in farm sizes. Similarly, an increase from 6% to 7.5% when purchasing or acquiring a site for a house is an unnecessary burden. The Minister has been provided with a brief that will say that people can get some of that charge subsequently reimbursed, but that route is not always available. I hope the Minister will give a commitment that this matter will be reviewed during the debate on the Finance Bill, particularly as it affects smaller landowners and people who have an opportunity to acquire a site to build a house in rural Ireland.

See this speech in context