Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I am reasonably sure that a number of sheep farmers work in the Revenue Commissioners, in particular given the intricacies of tax law in respect of agriculture. It would appear that farmers of all varieties work within the Revenue Commissioners. At some point, when the public health guidance allows, I will certainly take the Deputy up on his offer to have a look at land that allows the grazing of lambs and its use for solar energy production at the same time.

As I said, from a policy point of view, it appears that there is clarity that allows the Revenue Commissioners to operate this relief. I do not need to tell the Deputy that the reliefs in place in respect of the inheritance of agricultural property are significant. They allow a very significant reduction in the taxable value of property. That is done for good policy reasons. We have to ensure, therefore, that the land that is participating in this tax relief is being used for genuine agricultural purposes.

It is for that reason I believe the policy as structured at the moment is clear and effective. I reiterate that if there are individual cases that the Deputy wants me to bring to the attention of the Revenue Commissioners, I am very happy to do so. I will take him up on his offer of looking at lambs at some point in the future.