Willie Penrose (Longford-Westmeath, Labour)
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472. To ask the Minister for Agriculture, Food and the Marine if a review is taking place into which force majeure circumstances will be applied in the context of single farm entitlements of persons; if a person (details supplied) in County Westmeath who has significant health difficulties but has now resumed farming will be facilitated; and if he will make a statement on the matter. [42179/14]

Simon Coveney (Cork South Central, Fine Gael)
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The person named participated in the Single Payment Scheme for each scheme year up to 2011. Having leased out his entitlements for the scheme years 2012 and 2013, he did not establish an automatic right to receive new entitlements under the Basic Payment Scheme in 2015 and was advised by my Department to transfer his entitlements permanently under the 2014 scheme year. The person named subsequently sold his entitlement under the 2014 scheme. Such a transfer is exempt from Capital Gains Tax.

The EU regulation governing the introduction of the new CAP reform provides for a Force Majeure category under the National Reserve. Application forms for this measure will be available in 2015 and the named person may apply and allow their case to be considered.