Pat Deering (Carlow-Kilkenny, Fine Gael)
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79. To ask the Minister for Finance the changes that are being considered to the reliefs available for the transfer of family farms. [29464/13]

Michael Noonan (Limerick City, Fine Gael)
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I take it the question raised by the Deputy refers to the transfer of family farms from one generation to the next. Specific tax reliefs are provided where farms are passed on from one generation to the next. These reliefs include Capital Acquisitions Tax ("CAT") agricultural relief, Capital Gains Tax ("CGT") relief on transfer of farms to children and Stamp Duty Relief on family transfers and transfers to young trained farmers.

Preparations for Budget 2014 and Finance Bill 2014 have commenced. It would not be appropriate to comment on what changes, if any, are being considered in this area nor any other area.