Theresa Ahearn
Ceist:64 Mrs. T. Ahearn asked the Minister for Finance if stock relief for young farmers will be allowed to a person (details supplied) in County Limerick. [23107/96]
Written Answers. - Stock Relief.
I am informed by the Revenue Commissioners that the taxpayer in question is not a qualifying farmer for the purposes of the 100 per cent stock relief provided for in section 135 of the Finance Act, 1996. However, he is eligible to claim stock relief at the normal 25 per cent rate.