Mr. Conall Bolger:

In addition, Deputy Browne also asked why the condition is there. Our understanding of why it is there is that the intent was for the relief to support the retention of land in agricultural use. Further to the point made by Deputy Carthy, we would probably argue that the mixed use of land with solar and other functions, such as agrivoltaics, which is growing food among the solar panels, letting animals graze and other measures, meets the definition of what constitutes farming and agriculture. We probably would contest that definition. That is what we have been told is the rationale for it.