Oireachtas Joint and Select Committees
Thursday, 1 June 2017
Public Accounts Committee
2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
9:00 am
Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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Mr. Cody referred to capital acquisitions tax. As a farmer who represent a rural county, I want to know what arrangements a son or a daughter who inherits a farm, particularly land, can make with the Revenue Commissioners to pay off capital acquisition tax long term, if he or she does not have the income to pay it and may have to borrow the money to do so? Do the Revenue Commissioners make arrangements for it to be paid over a spell of perhaps five or ten years?