DEAR SIR: My parents transferred the family farm into my name last spring. At the time, it seemed like a good idea as I would have a free role to farm and implement my ideas. I was previously self-employed in construction and as work in construction was relatively quiet, both farming and working looked like a good option.

But after going through all the paperwork involved in the transfer of the farm, my accountant pointed out one issue that seemed to be overlooked (maybe because this issue was only introduced in the budget of 2014).

It basically stated that anyone transferring in a farm from 1/1/2015 without a Green Cert could only work off the farm for 20 hours per week.

I now find myself being a farmer but out of work. If I take up alternative work and work 40 hours per week, I would be liable for some other form of tax.

I am in my 40s and married with three young children. My farm is only 16ha with a BPS of €4,000 approximately. What can I do?

I would like to see the flattening of payments revisited, something I believe the then general secretary of the IFA, Pat Smith, brushed aside.

To the ordinary farmer, flattening of payments means every single farmer would get a basic payment of €19,500 per year (which would be the national payment average).