asked the Minister for Finance if he will facilitate farmers, who have been liable for the land tax this year and who have been notified of the adjustment of their acreage by allowing the full information in terms of the breakdown of different land holdings to be made available to the individual farmer; whether it is virtually impossible for a farmer to make comparisons between the adjustment of one farm to another where only total and global figures are given; in view of the fact that the previous PLV rate system gave an individual breakdown of each farm holding, will he ensure that the same is now done for such farmers who have already had their acreage adjusted; and if he will make a statement on the matter.
Written Answers. - Land Tax.
116.
The Deputy will appreciate that matters such as this are a matter for the Farm Tax Commissioner who is statutorily independent in the performance of his functions. I am advised that the Farm Tax Commissioner has complied with his statutory obligations in the information he has given in the classification list. An agricultural land holding is defined as the aggregate of the land in the occupation of the same person or persons. Section 4 (2) of the Act requires the Commissioner to classify each agricultural land holding, or part holding if split between local authorities, and he is not obliged to provide information on the breakdown of individual holdings. As the Deputy will be aware, the Farm Tax Act specified detailed criteria on which the Farm Tax Commissioner must make his assessment. Owners, or occupiers of an agricultural holding can, of course, appeal against the particulars in the relevant classification list if they are dissatisfied in any way with that list.