Marc Ó Cathasaigh (Waterford, Green Party) | Oireachtas source

With 200 pages to cover in two minutes, I do not think the Minister can expect an in-depth analysis of the budget from me, unfortunately. It is very much a cost-of-living budget and this Bill underpins that. It was a response to an unprecedented level of crisis. Despite what Deputies across the House have asserted, I will reassert that this is progressive. It is the third such budget passed by this Government. The impact of the three budgets considered together is also progressive.

I will quickly acknowledge the changes made in it in the benefit-in-kind treatment of cargo bikes, which Deputy Leddin referenced. The Acting Chairman seemed unsure what a cargo bike is. I have had one for six years in Waterford. It has been a great workhorse for the family. If I can get it up Gallwey's Hill in Tramore, I think it would be suitable for Tipperary town or Clonmel as well.

There are changes to the taxation rules for traditional instruments. There is nothing quite like hearing the uilleann pipes played well. There is nothing quite like hearing them played badly either. I have somebody learning to play the violin at home. If he decides to take up the uilleann pipes, I will be holding the Minister personally responsible.

In my remaining few seconds I will focus on the 50% limitation on the amount of land that can be used when establishing a solar farm without losing capital gains tax retirement relief or agricultural relief from capital acquisitions tax. That should be looked at again. I have read the Minister's response to Deputy Richmond's parliamentary question on this matter in November 2021. I accept what he is saying about wanting to keep agricultural land active as we hand it over from one generation to another. However, that misses the fact that these farms can still have an agricultural use through running sheep underneath the solar panels. They can also have a biodiversity pay-off with wildflower meadows etc. It is something we should look at in order to activate as much land as we possibly can for the use of solar farms.

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