94. Deputy Carol Nolan asked the Minister for Finance if he will address concerns that the current capital acquisitions tax regime reduces the potential progress that solar developers can make in terms of reducing emissions and increasing the supply of green energy given the existing rules state that beneficiaries that inherit agricultural land are eligible for 90% relief on the market value of the asset but that this is contingent on the total land being utilised for solar panels constituting less than 50% of the total landholding; and if he will make a statement on the matter. [10172/22]

Summary

94. Deputy Carol Nolan asked the Minister for Finance if he will address concerns that the current capital acquisitions tax regime reduces the potential progress that solar developers can make in terms of reducing emissions and increasing the supply of green energy given the existing rules state that beneficiaries that inherit agricultural land are eligible for 90% relief on the market value of the asset but that this is contingent on the total land being utilised for solar panels constituting less than 50% of the total landholding; and if he will make a statement on the matter. [10172/22]

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