Séamus Kirk (Louth, Fianna Fail)
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783. To ask the Minister for Agriculture, Food and the Marine in view of the targets set out in Harvest 2020, his plans for an initiative to tackle the issue of fragmented farm holdings particularly in dairy production areas; if he is contemplating a land exchange initiative to facilitate up-scaling of dairy farms; and if he will make a statement on the matter. [27273/13]

Simon Coveney (Cork South Central, Fine Gael)
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As part of Budget 2013 I announced a new initiative to facilitate the restructuring of farm holdings. This initiative will take the form of a relief on Capital Gains Tax. Relief will be available to farmers who undertake the sale and purchase of qualifying agricultural land(s). The relief will also be available for qualifying land exchange transactions. Qualifying transactions must occur within 24 months of each other with the initial sale or purchase of qualifying land taking place in the period 1 January 2013 to 31 December, 2015. Officials in my Department (in conjunction with Teagasc) are currently drafting guidelines for farmers in relation to this relief.