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Written Answers — Department of Finance: Tax Reliefs (16 Apr 2024): Alan Farrell: 222. To ask the Minister for Finance further to Parliamentary Question No. 272 of 20 March 2024, the reasons the relief on capital gains tax and capital acquisitions tax for landowners who have leased their land for the production of solar energy was not extended to landowners who have leased their land for the production of wind energy; and if he will make a statement on the matter. [16305/24]
Written Answers — Department of Finance: Tax Reliefs (16 Apr 2024): Michael McGrath: Prior to Finance Act 2017, agricultural land which was leased for solar panels was not classified as qualifying agricultural property for the purposes of Capital Gains Tax retirement relief or agricultural relief from Capital Acquisitions Tax. Following a review announced in Budget 2018, and in recognition of the then Government's commitment to facilitate the development of solar energy...

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