Andrew Doyle (Wicklow, Fine Gael) | Oireachtas source

I thank the Senator. Some of the issues she raised at the outset including stamp duty, stock relief and changes to the limits merit further consideration. Stock relief has certainly rolled in the past. The same is true of the capital acquisitions tax relief, the value of which has increased recently. In 2012 and 2013, a full agritaxation review was conducted for the first time in a generation. As a result of that review, there has been a more continuous and ongoing collaboration and communication between Revenue, the Department of Finance and the Department of Agriculture, Food and the Marine. That must be welcomed and it must continue so that we can fine-tune our agritaxation policy to reflect realities on the ground. That is something to which we are all committed.