Mr. Karol Kissane:

There are a couple. This does not relate to rooftop solar. Current restrictions mean that if a farmer who wishes to develop land on the farm for solar goes over 49% of his or her land area in solar, that will affect some of the reliefs currently available to the farmer, such as in respect of transfers of land, retirement reliefs, capital acquisition reliefs for one's successor, stamp duty and other matters. There are restrictions in that regard. I agree with the Deputy. It is a matter we considered in our proposal. I have looked at it in the context of other areas. There is a lot of talk about diversification on farms. That is not just renewables; it is also other businesses into which farmers can move. The report of the Commission on Taxation has a significant amount of content on extra taxes but it is important that, in the context of encouraging and enabling farmers to move to a lower emissions model, it is ensured that the taxes and tax reliefs that are currently in place for traditional models will be reflected in the new farming models that farmers may take up.

I spoke to a farmer who set up a business a number of years ago. He was taking in green waste, such as hedge or tree clippings, and mulching it. The mulch was used as a fertiliser on his tillage land and some of it was purchased by his neighbours. He was hit with a significant rates bill because that activity was not listed in the annexe of agricultural activities. He has since ceased that business. It does not make sense for that to be happening while we are talking about trying to give extra and different income streams to farmers. I agree with the Deputy that, on the whole, the reliefs that are currently in place and the way farming is currently treated need to be reflected when it comes to renewables or any other diversification farmers may take on.