The changes to the stamp duty provisions pertaining to farmland leasing provided for in the Finance Act 2014 are subject to a commencement order pending State Aid approval by the European Commission. I am advised by the Department of Agricultural, Food and the Marine that they have held initial discussions with the Commission in this regard but the Commission has indicated that the measure, as presented, was not State Aid compatible. That Department is in the process of submitting the measure again, with a view to examining the matter further with the Commission. It will not be possible to make a Commencement Order until such time as this matter has been resolved with the Commission.