The programme for Government supports the transfer of landholdings from older farmers down to the younger generation. However, in recent times the farming courses by which farmers obtain green certificates are being intensified and lengthened. This is fine if a young fella is coming into a big farm or a farm that is economically viable. He will survive on that landholding with that farming enterprise. However, in rural areas, a lot of the young fellas are coming into smaller landholdings with a few sheep and a few cattle. They need to hold down another job. In these cases, I ask that these young farmers should not have to go through as much as the fellas that are in more intensive farming situations. This needs to be looked at because it is very hard on many young fellas.

That is an issue that will have to be considered in the context of the Finance Bill because it is a tax concession. Each year, the Minister designs conditions on any tax concession, which involves the taxpayer giving up resources, to ensure that whatever we invest in is going to provide a useful impact in the locality. It will be an issue for the Deputy to put before both Ministers, Deputies Creed and Noonan, the merit of the case that he is making that the conditions that are now there should be broadened. That is an issue for the Finance Bill, when the tax structure is assessed each year.