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Written Answers — Tax Code: Tax Code (19 Jul 2012): Michael Noonan: Relief for certain income from long-term leasing of agricultural land is currently provided for under section 664 of the Taxes Consolidation Act 1997. The exemptions are available to all landowners over 40, or those who are permanently incapacitated from carrying on farming, who lease agricultural land. Under the current provisions there is an exemption from income tax in respect of: Â· The...
Written Answers — Tax Code: Tax Code (19 Jul 2012): Pat Deering: Question 50: To ask the Minister for Finance if he intends continuing the land leasing tax exemption as this improves land mobility and efficiency of land use. [36830/12]

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