233. Deputy Sean Fleming asked the Minister for Finance the taxation rules regarding the sale of land with a forestry crop and that the sale of the land is subject to capital gains tax but the part of the proceeds attributable to the trees is subject to universal social charge whereas the sale of other crops on the land is all subject to capital gains tax and no portion of the proceeds is subject to universal social charge; and if he will make a statement on the matter. [40178/14]

Summary

233. Deputy Sean Fleming asked the Minister for Finance the taxation rules regarding the sale of land with a forestry crop and that the sale of the land is subject to capital gains tax but the part of the proceeds attributable to the trees is subject to universal social charge whereas the sale of other crops on the land is all subject to capital gains tax and no portion of the proceeds is subject to universal social charge; and if he will make a statement on the matter. [40178/14]

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• Tax Code

  xml · EN · 21 October 2014

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