111. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if his Department will review the operation of the six year clawback rule under section 89(4) of the Capital Acquisitions Tax Consolidation Act 2003, in circumstances where an inheritor of agricultural property is unable, due to severe disability or long-term residential care needs, to farm the land or reinvest in agricultural property; if he will consider introducing a specific legislative exemption or waiver to prevent the clawback of agricultural relief in such exceptional cases; the analysis undertaken by his Department on the impact of the rule on families supporting persons with disabilities; and if he will make a statement on the matter. [68303/25]

Summary

111. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if his Department will review the operation of the six year clawback rule under section 89(4) of the Capital Acquisitions Tax Consolidation Act 2003, in circumstances where an inheritor of agricultural property is unable, due to severe disability or long-term residential care needs, to farm the land or reinvest in agricultural property; if he will consider introducing a specific legislative exemption or waiver to prevent the clawback of agricultural relief in such exceptional cases; the analysis undertaken by his Department on the impact of the rule on families supporting persons with disabilities; and if he will make a statement on the matter. [68303/25]

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