2634. Deputy John Clendennen asked the Minister for Agriculture, Food and the Marine if he will review the requirement that a successor participate in a succession farm partnership for a prescribed period before the farm is transferred; if he has assessed whether this condition is delaying or discouraging otherwise viable farm transfers; if he will consider its removal or amendment; and if he will make a statement on the matter. [58181/26]

The Commission on Generational Renewal in Farming, which reported last year, produced a thorough analysis and made 31 recommendations across a wide range of areas. One of the recommendations around taxation supports includes the removal of the 3-year requirement for Succession Farm Partnerships. While some of the taxation recommendations have already been progressed in the last Budget, work is on-going in relation to many of the other recommendations.

Taxation policy is primarily the responsibility of my colleague the Minister of Finance, and I work closely with him on taxation issues relating to the agri-food sector. While the remaining recommendations from the Report are being considered, it is a long-standing practice not to comment in advance on any matters that might be the subject of budget decisions.