Michael Healy-Rae (Kerry South, Independent)
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59. To ask the Minister for Finance if he will ensure that the present 90% agriculture relief to inheritance tax is retained; and if he will make a statement on the matter. [38955/13]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy’s question relates to Capital Acquisitions Tax (CAT) agricultural relief. Preparations for Budget 2014 and the consequent Finance Bill are ongoing. It would not be appropriate for me to comment on what changes, if any, are being considered in this relief or any other tax relief. I will, however, bear in mind the Deputy’s concerns in this matter.