Suggestions made to assist the farming sector, which the Minister should examine, include reducing or removing the age restriction on existing relief on rental income, the re-instatement of capital gains tax roll-over relief and a reduction in stamp duty on land swaps to aid the building up of farms by young farmers in particular. The land transfer process must become more efficient and cost-effective to all concerned if we are to induce those wishing to remain in farming to do so. Speeding up that process will also assist those wishing to leave farming. We must encourage farmers to upscale their operations and to increase their quality of production. We must create viable conditions which will allow them to pass on their businesses to their sons and daughters as is traditional in the farming enterprise sector.