Michelle Mulherin (Fine Gael) | Oireachtas source

I want to highlight an issue and ask a question. The extension of the accelerated capital allowances to sole traders, which in effect gives a tax break to farmers investing in energy efficient equipment and allows them to write off 100% of the purchase price, was a welcome provision in budget 2017. That will result in a saving in their energy costs and reduce the carbon emissions. I believe the initial scheme for the accelerated capital allowances was extended to the end of 2017 in budget 2015. With regard to farmers who might like to buy a wind turbine or solar panels and engage in micro-generation or a district heating system to address issues of heat and contain those costs in an energy efficient manner, the scheme was previously extended for three years but is 2017 the window of opportunity for farmers to invest in such energy efficient equipment or has the scheme been extended further?