Albert Dolan (Galway East, Fianna Fail)
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164. To ask the Minister for Agriculture, Food and the Marine if consideration will be given to including the MSc (Agri) Environmental Resource Management degree, completed at UCD's School of Agriculture and Food Science, under Schedule 2B of the Finance Act 2007, in order to allow graduates of the programme to qualify for the same tax benefits available to young, trained farmers; and if he will make a statement on the matter. [14395/25]

Martin Heydon (Kildare South, Fine Gael)
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The Finance Act 2007 (Schedule 2B) sets out the list of approved qualifications that enable young, trained farmers to avail of certain tax reliefs and scheme payments. The inclusion of qualifications on this list is subject to specific criteria, including their level on the National Framework of Qualifications and the course content.

Teagasc is responsible for assessing whether individual courses meet the agreed requirements. Any education provider seeking to have a course considered for inclusion under Schedule 2B can apply to Teagasc for assessment. Teagasc also provides guidance to education providers on the application process and the necessary criteria that have to be met.