Charlie McConalogue (Donegal, Fianna Fail) | Oireachtas source

There is a challenge on inheritance relief for land. The relief is in place for agricultural purposes and where it goes over the 50% the relief does not apply. That has been pointed out as being a barrier to people deciding to bring some agricultural land into solar production. I will continue to engage across government on what is the appropriate balance.

Solar is moving out of the agricultural space, but at the same time it is something that provides farmers with a real opportunity to contribute to energy production. How we manage that balance is something we have to continue to reflect on.

In relation to the Arterial Drainage Act, I take on board the Cathaoirleach's comments. It is something I will look at further. I do not have any other comment to make on it at the moment.