744. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he will consider amending the 80% rule in agricultural leasing and transfers in the agricultural relief asset test as part of Budget 2027; if he will consider a sliding percentage scale rule instead of the 80% which would assist small farm holdings; and if he will make a statement on the matter. [61623/26]

Summary

744. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he will consider amending the 80% rule in agricultural leasing and transfers in the agricultural relief asset test as part of Budget 2027; if he will consider a sliding percentage scale rule instead of the 80% which would assist small farm holdings; and if he will make a statement on the matter. [61623/26]

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• Tax Code

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