The Minister must set out what he intends to do to assist young farmers who commenced farming during the reference period. Does he envisage giving them extra assistance through the national reserve fund? What does he intend to do for farmers who bought land since the reference period? They should be eligible for assistance from the national reserve fund. Fine Gael opposed the abolition of roll-over relief in budget 2003. Given the need for farmers to increase their holdings and to upscale as a result of Mr. Fischler's proposals, does the Minister support the view that the Government should reinstate roll-over relief in the coming budget? That relief was of tremendous benefit to young farmers wishing to restructure or consolidate their holdings. Without it, it will be difficult for them to establish themselves in agriculture.