It is to be especially welcomed that the maximum support for young farmers undertaking investments within five years of setting up has been increased to 60% in less favoured areas and to 50% in other areas. Further changes which the Minister for Agriculture and Food negotiated include the flexibility option to create a national reserve by using up to 3% of established entitlements with the possibility of ring-fencing a certain percentage of entitlements for young farmers who commenced farming activity after 31 December 2002. The Minister negotiated also a provision to allow young farmers who inherit farms to inherit any entitlements established by the retiring farmer. Other changes secured during the negotiations include the provision which makes the farm advisory system or farm audit voluntary for all farmers, a provision whereby the national reserve may be used for certain early retirement cases and a provision to allow special payment entitlements for certain dairy and other farmers to be traded in the same way as single payment entitlements.