Rónán Mullen (Independent) | Oireachtas source

Great credit is due to the Government and all involved in the authorities and various agencies in preparing for Storm Ophelia. Their approach was to get us to expect the worst but hope for the best. It was a very good approach to take. I join those who have expressed their sorrow that three people lost their lives and in expressing sympathy with their families. Ar dheis Dé go raibh siad. I wonder how Ireland still manages to be rearing its share of lúdramáns who put themselves in danger and potentially make the job of the emergency services and heroes who are out to look after us all on a day like yesterday, harder. It is hard to fathom.

The increase in stamp duty on commercial property transactions from 2% to 6% as per last week's budget is of concern to farmers. The decision to extend the reduced stamp duty rate of 1% for transfers between family members and to maintain the young trained farmer stamp duty are positive. I agree with the president of the Irish Farmers Association, IFA, Joe Healy, who said that these measures are important to support the timely and structured transfer of family farms. It is known that the Minister for Finance is likely to reverse the steep increase in stamp duty for non-residential land for a small group of farmers inheriting land from family members. It is essential, however, that this action will serve those who do not currently qualify for the consanguinity exemption, that is, those who are to inherit active farming land from a family member who is over 67 years of age. The Irish Farmers' Journalreported that one farmer's son from Tipperary, whose father was aged over 67, saw his stamp duty bill for taking over the farm rise from €25,000 to €75,000 and, to quote that farmer, Bill Burke, "It makes it an unpayable amount."

People are often blinded by the value of farming assets but they forget how difficult it is to turn that farming asset into anything like a decent income. That is why it is not a case of farmers engaging in special pleading. Farming is a difficult business. It is difficult to make a livelihood, especially for small farmers.I hope the Government will make the necessary amendments to facilitate the transfer of land, particularly at this time when there is a desire to encourage young people to get into farming. It would be a very bad thing if the necessary changes were not made.