Fidelma Healy Eames (Fine Gael) | Oireachtas source

I congratulate Noirín O'Sullivan on becoming the new Commissioner. She will be very good. I find her very genuine and open, and she is a good communicator. The force needs that open face.

I wish her the best of luck in that role and think we should all strongly support her.

I talk to the Leader and particularly Fine Gael about the changes proposed to the Finance Bill which must be resisted, particularly in respect of the inheritance of the family farm. Senator Michael Comiskey will have a strong interest in this issue. As things stand, the family farm can be signed over to a son or a daughter who then qualifies for full tax relief. If the changes announced in the 2015 budget are implemented, the heir to the farm will be required to spend more than 50% of his or her time working on the farm in order to qualify for full tax relief. That is ludicrous. Let us look at the reality. Many farmers today have no choice but to work away the land to supplement their income. In Galway and the west over 60% of farmers are part-time. The average full-time farmer works in excess of 90 hours a week. I would like to know what genius in the Department of Finance had this brain wave. When the Minister proposes that the heir will have to spend more than 50% of his or her time working the land, on what is he basing his figure? Is he basing it on the 39 hours a week a public servant works or the 90 hours a week the average farmer works? This is full of anomalies and difficulties. In particular, I expect Fine Gael to resist this change completely when a vote is called. Otherwise, it will be responsible for wiping out the small farms that are unviable without an off-farm income, particularly in the west. Get a grip and communicate the message loudly and strongly to the Minister for Finance. A total of €225,000 is a ridiculous value to put on a small holding because any amount of land will come to that figure, but that does not make it viable.