Richard Bruton (Dublin North Central, Fine Gael)
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Question 121: To ask the Minister for Finance if he will extend the stamp duty relief for new entrants to farming to persons who hold degrees in agriculture rather than requiring such qualified persons to take up a level six course for which there is now a two year waiting list. [17783/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The purchase of land by a Young Trained Farmer qualifies for an exemption from Stamp Duty. A Young Trained Farmer is someone who is under 35 years of age on the date of execution of the deed of transfer and has attained one of the necessary qualifications and, where required, is the holder of the appropriate certificate(s) awarded by the Further Education and Training Awards Council (FETAC) in respect of Teagasc approved training courses.

Qualifications for applying for relief from Stamp Duty in respect of transfers to Young Trained Farmers are set out in Schedules 2, 2A and 2B of the Stamp Duty Consolidation Act 1999. These lists include qualifications awarded by third-level institutions, not only the "level six" courses mentioned by the Deputy. If the individual holds one of these qualifications (and the appropriate FETAC certificate, where required) and is under 35 years of age s/he would be defined as a Young Trained Farmer and would therefore qualify for an exemption from Stamp Duty.