93. Deputy Willie Penrose asked the Minister for Finance if he is aware that due to the limited availability of certificates in agriculture courses from Teagasc, the Irish Agriculture and Food Development Authority, which were not adequate to accommodate the number of persons who wished to complete same in order to qualify for the stamp duty exemption for transfer of land to young farmers; that some courses only became available to persons on a part-time basis in October 2015, but which will take two years to complete, and in the context of current legislation of section 81 of the 1999 Act only permits a refund be claimed where the educational qualification is received within four years from the date of transfer, and which in effect means that some farmers will exceed the four-year period specified therein; and if this period can now be extended so that persons in the foregoing position can qualify for relief; and if he will make a statement on the matter. [21502/16]

Summary

93. Deputy Willie Penrose asked the Minister for Finance if he is aware that due to the limited availability of certificates in agriculture courses from Teagasc, the Irish Agriculture and Food Development Authority, which were not adequate to accommodate the number of persons who wished to complete same in order to qualify for the stamp duty exemption for transfer of land to young farmers; that some courses only became available to persons on a part-time basis in October 2015, but which will take two years to complete, and in the context of current legislation of section 81 of the 1999 Act only permits a refund be claimed where the educational qualification is received within four years from the date of transfer, and which in effect means that some farmers will exceed the four-year period specified therein; and if this period can now be extended so that persons in the foregoing position can qualify for relief; and if he will make a statement on the matter. [21502/16]

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