(Limerick West) asked the Minister for Finance if he considers that the statement in an RTE programme by the farm tax commissioner that the land classification being carried out by his staff is a subjective assessment of farms and not a soil survey gives cause for grave concern; if he considers that the land tax classification should be based on a wholly scientific approach to classifying land; and if he will make a statement on the matter.
Written Answers. - Land Classification.
91.
The Farm Tax Act sets out extensive criteria which have to be observed in classifying holdings in terms of adjusted acreage. The nature and quality of the soil is only one of several factors which must be taken into account when the capacity of land for agricultural production is being estimated. To the extent that some of the criteria do not lend themselves to precise measurement it may be necessary for the farm tax commissioner to apply an element of judgment based on his own professional expertise and experience. I am satisfied that the criteria specified in the Act provide a valid basis for the classification of land and that the commissioner has taken appropriate steps to ensure that field staff apply consistent standards in classifying holdings in all parts of the State.