243. Deputy Thomas Byrne asked the Minister for Finance the position regarding the availability of agricultural relief from capital acquisitions tax where the farming land, the subject of the relief, is wholly or partially the subject of an unexercised option in favour of a wind turbine developer or the subject of a burden in the Land Registry prohibiting any alienation or transfer of the landholding without the consent of a wind turbine developer; and if he will make a statement on the matter. [12766/16]

Summary

243. Deputy Thomas Byrne asked the Minister for Finance the position regarding the availability of agricultural relief from capital acquisitions tax where the farming land, the subject of the relief, is wholly or partially the subject of an unexercised option in favour of a wind turbine developer or the subject of a burden in the Land Registry prohibiting any alienation or transfer of the landholding without the consent of a wind turbine developer; and if he will make a statement on the matter. [12766/16]

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• Tax Reliefs Eligibility

  xml · EN · 31 May 2016

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