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Written Answers — Direct Payment Schemes: Direct Payment Schemes (19 Apr 2011)

Simon Coveney: Payments under the Single Payment Scheme may be made only in respect of eligible land and applicants under the Scheme are obliged annually to declare the land parcels available to them. Details of the eligible area of the land parcels are recorded on the Department's Land Parcel Identification System (LPIS). Details of the use and area claimed for each of some one million parcels on the LPIS...

Written Answers — Department of Finance: Tax Reliefs Availability (2 May 2017)

Michael Noonan: I am advised by Revenue that gifts and inheritances of agricultural property, including land, qualify for relief (known as 'agricultural relief') from the payment of Capital Acquisitions Tax (CAT) once certain conditions are satisfied. Section 89 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 provides for 'agricultural relief'. The relief takes the form of a 90% reduction in...

Written Answers — Registration of Title: Registration of Title (16 Feb 2006)

Willie Penrose: ...202: To ask the Minister for Agriculture and Food the steps she will take to ensure that her Department is dealing with queries, which are outstanding and which are within the purview of the land division solicitor, who is dealing with Land Commission sales, and whereby queries have been raised by the Land Registry Office regarding the vesting of lands for a person (details supplied) in...

Ceisteanna - Questions - Ceisteanna ar Sonraíodh Uain Dóibh - Priority Questions: Land Development Agency (14 Nov 2019) See 1 other result from this debate

Dara Calleary: On 1 October Deputy Cowen asked a parliamentary question about the transfer of land from the OPW, one of the biggest holders of land in the State, to the Land Development Agency. This is a follow-on question to see what progress has been made since. Has the Minister met the Minister for Housing, Planning and Local Government, Deputy Eoghan Murphy, to discuss the legislation or the Land...

Written Answers — Department of Finance: Land Transfers (9 Jul 2019)

Paschal Donohoe: I am advised by Revenue that the transfer of one acre of land by a person to a sibling to build a house on that land constitutes a disposal of the land for capital gains tax (CGT) purposes. Any gain arising on the transfer of the land is liable to CGT for the person making the disposal. The first €1,270 of gains made by an individual in a tax year are exempt from CGT. Relief from...

Written Answers — Department of Agriculture, Food and the Marine: Forestry Sector (24 Mar 2021)

Charlie McConalogue: I propose to take Questions Nos. 1999 and 2007 together. A decision was made to restrict the planting of unenclosed land in December 2010. Enclosed land is, in general, more fertile and less exposed than unenclosed land and trees planted on enclosed land generally perform much better than trees planted on soil types associated with unenclosed land. This position is supported by many...

Written Answers — Departmental Agencies: Departmental Agencies (28 Feb 2012)

Richard Bruton: The management of IDA Ireland's property portfolio is a day to day operational matter for the Agency and not one in which I have a function. I am informed by IDA that it holds approximately .55 hectares of land in Annascaul. This land is rented on a yearly basis and an invitation to tender to rent this land is released every year to the public. An invitation to tender for the renting of this...

Written Answers — Department of Finance: Young Farmers Scheme (16 Jan 2018)

Paschal Donohoe: I am advised by Revenue that there is currently one stamp duty relief available that applies a 1% rate of stamp duty on the transfer of agricultural land between certain blood relatives in certain circumstances. This measure is known as Consanguinity Relief. Transfers of farmland between certain blood relatives qualify for a reduced rate of stamp duty of 1% provided certain conditions are...

Land Bill 2004 [Seanad]: Second Stage (Resumed). (4 May 2005) See 3 other results from this debate

Finian McGrath: I thank the Leas Cheann Comhairle for the opportunity to speak to this important legislation. I welcome the debate owing to our history and the connection of the people to the land. Evidence of the people's historic bond with the land is found in the lives of great statesmen like Michael Davitt who worked with the Land League. I pay tribute to the work he did on the land question over many...

Written Answers — Department of Housing, Planning, and Local Government: Tax Collection (16 Nov 2021)

Peter Burke: The Department of Finance has the lead responsibility for the new zoned land tax, with legislation setting out the provisions relating to the tax measure included in Finance Bill 2021. The purpose of the proposed measure is to activate existing residential zonings where the zoned land is serviced, but remains undeveloped. The scope of the tax is proposed to be based on lands zoned for...

Written Answers — Land Prices: Land Prices (4 Oct 2005) See 1 other result from this answer

Mary Coughlan: Low levels of land mobility have been a long-term feature of Irish farming. The number of land parcels placed on the market annually is relatively small, and Ireland's strong economic growth has increased demand for all forms of land. Average agricultural land prices for 2004 were €16,156 per hectare, an increase of 12% on 2003. While there was an exceptionally high increase of 25% in the...

Written Answers — Department of Agriculture, Food and the Marine: Single Payment Scheme Eligibility (18 Dec 2018)

Michael Creed: ...the calendar year’. Applicants were therefore required to comply with the eligibility condition throughout the calendar year. While applicants under the Single Payment Scheme were not necessarily required to show legal possession of the lands which were the subject of an application throughout the calendar year, this could not affect the requirement that those lands comply with the...

Written Answers — Tax Code: Tax Code (1 Dec 2009)

Brian Lenihan Jnr: ...the business in question. The windfall tax rate of 80%, which was introduced under the National Asset Management Agency Act, will apply to the portion of any profit or gain made on the disposal of land which is attributable to a rezoning, where both the rezoning and the disposal of land giving rise to the windfall occur after 30 October 2009. The rationale for taxing this part of the...

Written Answers — Afforestation Programme: Afforestation Programme (31 Mar 2009)

Brendan Smith: I propose to take Questions Nos 416 to 418, inclusive, together. The term "unenclosed lands" describes land that was never improved or enclosed by man-made boundaries for agricultural use other than extensive grazing. In the context of afforestation in Ireland, these lands tend, in general, to be the most unproductive being peat lands or lands located on the exposed slopes of upland areas....

Written Answers — Department of Public Expenditure and Reform: Heritage Sites (26 Sep 2023)

Patrick O'Donovan: I propose to take Questions Nos. 201, 202 and 209 together. The Office of Public Works has entered into a process of constructive dialogue with the owners of the Castletown lands in the form of commercial negotiations with the intention of arriving at an outcome that is in the public interest. It should be noted that it has long been the policy of the OPW to seek to reunite the...

Written Answers — Department of Agriculture, Food and the Marine: Turbary Rights (11 Jul 2023)

Charlie McConalogue: Officials in the Lands Branch of my Department have informed me that, having examined the relevant estate files, there are no records held to support the statement relating to dual ownership of the lands detailed above. These lands were not recorded as being occupied by tenants when the lands were acquired. Records held note these lands as being in the ownership and occupation of the...

Written Answers — Department of Agriculture, Food and the Marine: Land Parcel Identification System (18 Nov 2014)

Simon Coveney: ...any payments issue. Eligibility checks are required to ensure that the actual area claimed in the application form corresponds to the area farmed by the applicant, that there are no dual claims of land and that ineligible land or features are not included for aid purposes. Where ineligible land or features are identified as a result of any of the eligibility checks, i.e. administrative...

Joint Oireachtas Committee on Housing, Planning and Local Government: Implementation of Housing for All: Discussion (Resumed) (25 Oct 2022) See 1 other result from this debate

Ms AnnMarie Farrelly: We got some land at good value ten years ago through the land aggregation scheme. That worked quite well. Some of that land remained in our ownership and more of it was transferred to the Housing Agency. I did not answer the Deputy's point about zoned or unzoned land. We are in a good position to know where land is suitably located for housing so we should consider...

An tOrd Gnó - Order of Business (26 Mar 2019)

Michael Healy-Rae: In the past, thankfully, large cruise ships have landed in Dublin, Cobh and, after much campaigning, we have been successful in securing boats like these to land and let their passengers off in Valentia in the deep water that we have in south Kerry. Unfortunately, an issue that has arisen because of Brexit is that land required for facilitating these landings here in Dublin will be taken...

Written Answers — Department of Housing, Planning, and Local Government: Legislative Measures (20 Sep 2023)

Darragh O'Brien: The Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing. The tax is an action contained...