The strengthening of support available to young farmers, by way of a special new incentive under the rural development measures is another positive outcome. The maximum support for young farmers undertaking investments within five years of setting up has been increased from 55% to 60% in less favoured areas and from 45% to 50% in other areas. Other changes in the proposals negotiated for young farmers include a more equitable calculation of single payment entitlements for those who entered farming during the reference period 2000 to 2002. For example, young farmers who came into the industry in those years would have found their entitlements being divided by three for the three years. Depending on what year the young farmer joined the industry, they will now be either divided by two or one. This was a significant achievement in the negotiations. There will be flexibility to create a national reserve of up to 3% of established entitlements that will be used in particular to provide single payment entitlements for young farmers who commenced farming after 31 December 2002. Young farmers who inherit farms will also inherit any entitlements established by the retiring farmer.