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

Last year the rate was increased to 6%. The people who were most affected were not those on the commercial side and the large conglomerates. We talked then about the small person in business and the smaller farmer. Today, in Resolution No. 4, 1.5% is added to the 6%. I know the Minister will say that is not the case for those with the green certificate, those under 35, if one is consolidating a holding or if the transaction is from one family member to another. We know all of that, but the reality is that an allowance should have been made for small farmers to help them to sustain the family farm, regardless of where they are in the country, who have between 40 acres and 60 acres who want to buy 20 acres. Last year and once again this year, they get a kick in the teeth. If people buy 20 acres of land, for every €100,000 there is another €1,500 gone out of their pocket due to the increase. An allowance should have been included. I understand from what Deputy MacSharry said that Fianna Fáil is opposing the measure and the party will hopefully vote against it. That should be done.

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