Gerry Horkan (Fianna Fail) | Oireachtas source

I am more than interested in horticulture, but I am not an expert on farm partnerships. I will give an example to explain where this amendment is coming from. If there is a farm partnership between a son and his retired father who remains in the partnership, the father will be taxed as if he were a farmer even though he has ceased farming. I would appreciate it if the Minister of State and his officials could look at the tax implications of someone within a farm partnership ceasing farming but still being taxed as a farmer.