Fidelma Healy Eames (Fine Gael) | Oireachtas source

This might be an opportunity for the Minister of State to clarify the taxation of farmers. The section refers to relief for certain leases of farm land. An issue in the west of Ireland was that the threshold of inheritance for part-time farmers was to be reduced to €225,000, but I understand substantial progress was made in regard to the measure in the Dáil. It included relief for certain leases of farm land. I ask the Minister of State to clarify what the new situation will be on 1 January when the Bill will be law.