Denis Naughten (Roscommon-Galway, Independent) | Oireachtas source

I thank the Minister for his clarity on that. The nub of the issue is that I do not think any of the Revenue Commissioners is a sheep farmer. The problem is with the definition. The definition, as outlined by the Revenue Commissioners, is that the area around and between solar panels is considered the area for calculation that is suitable for farming.

The reality is that under these solar panels the grass continues to grow. These solar panels are mounted quite high and sheep can and do easily graze under them. While the land in question complies with good farming practice under the rules and regulations of the Department of Agriculture, Food and the Marine, because it has been grazed by sheep and maintained, the difficulty arises in the Revenue definition.

It has stated that the area under the solar panel, which is being actively grazed by sheep, cannot be considered agricultural land. This is the nub of the issue. The difficulty is the definition set out by the Revenue Commissioners, which refers to the area around rather than under the solar panels where grass continues to grow and sheep can and do graze. I would be quite happy to bring the Minister to a solar farm and show him exactly how it operates. I will give him one or two lambs to bring home.