182. Deputy Jackie Cahill asked the Minister for Finance if an individual who has agreed to purchase farm land, and who has the contracts signed in December 2023, but with a sale that will close in January 2024, still qualifies for 2023 agricultural relief based on the fact that they have an agreement in place in December 2023; and if he will make a statement on the matter. [54338/23]

Summary

182. Deputy Jackie Cahill asked the Minister for Finance if an individual who has agreed to purchase farm land, and who has the contracts signed in December 2023, but with a sale that will close in January 2024, still qualifies for 2023 agricultural relief based on the fact that they have an agreement in place in December 2023; and if he will make a statement on the matter. [54338/23]

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• Tax Reliefs

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