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

-----farming communities face as they deal with rising input costs while moving towards a sustainable future. A number of other important agricultural reliefs are due to expire at the end of 2022. These reliefs provide important supports to our young farmers and the farming sector generally. I will extend five agricultural tax reliefs expiring this year: the young trained farmer and farm consolidation stamp duty reliefs; the farm restructuring capital gains tax, CGT, relief; and the young trained farmer and registered farm partnership stock reliefs. The duration of these extensions is dependent on the outcome of negotiations at a European level on the agricultural block exemption regulation.

SLURRY SCHEME

I am making provision in the budget for a time-limited scheme of accelerated capital allowances for farmers for the construction of modern slurry-storage facilities. This will assist the sector in adopting environmentally positive farming practices.

BUSINESS

I am today announcing specific measures to support business and enterprises in Ireland through these exceptionally challenging times. Small and medium businesses are the backbone of our domestic economy and support thousands of jobs. The SME sector requires a range of supports as it deals with the immediate impact of the current crisis.

TEMPORARY BUSINESS ENERGY SUPPORT SCHEME

I therefore am introducing a temporary business energy support scheme to assist businesses with their energy cost over the winter months.

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