341. Deputy Colm Burke asked the Minister for Finance if the regulation that limits agricultural relief on capital acquisitions tax to land where solar panels constitute less than 50% of the holding will be removed in order that there will be no restriction in this regard; if land and holdings that constitute up to 100% will qualify, in order to assist in meeting Ireland’s renewable targets; and if he will make a statement on the matter. [42434/22]

Summary

341. Deputy Colm Burke asked the Minister for Finance if the regulation that limits agricultural relief on capital acquisitions tax to land where solar panels constitute less than 50% of the holding will be removed in order that there will be no restriction in this regard; if land and holdings that constitute up to 100% will qualify, in order to assist in meeting Ireland’s renewable targets; and if he will make a statement on the matter. [42434/22]

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• Tax Reliefs

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