The income levels for claiming relief have not been increased since 1996. Will the Minister consider increases in that area to take account of inflation? What proposals does he have to ensure that in future there will be free transfer of land between those who opt out and those wishing to expand their enterprise? The Government, in last year's budget, imposed cuts of more than €70 million on the farm sector. The Minister should not pursue a similar policy of cutbacks in the agricultural sector in 2004 as it would be disastrous for the future viability of farm families. Instead, he should create farm friendly policies, such as farm business incentives and tax incentives, to allow farmers to increase their scale of production, particularly in terms of milk quota purchase. Of particular importance is the need to address the difficulties surrounding land transfer. A crucial line in creating a vibrant and sustainable farming community is a change in the income tax code to encourage land leasing on a medium to long-term basis. This is what the Minister should be pushing for at the Cabinet table.