Éamon Ó Cuív (Galway West, Fianna Fail)
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259. To ask the Minister for Agriculture, Food and the Marine if he has discussed the farm land under solar farm installations being recognised as an agricultural activity and therefore being eligible for European Union direct payments and qualifying for retirement and agricultural reliefs at European Union level; and if he will make a statement on the matter. [2329/16]

Simon Coveney (Cork South Central, Fine Gael)
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My Department, along with other Member States, are currently in discussions with the European Commission on the eligibility, under the Direct Payment Schemes, of agricultural land under solar panels, taking account of the regulatory provisions of Article 32 (3) of Regulation 1307/2013 on agricultural land which is predominately used for non-agricultural activities. The eligibility of farmland under solar panel installations for various tax measures is primarily determined by national taxation legislation. The Office of the Revenue Commissioners have advised that under certain circumstances, such farmland would be eligible for income tax relief on long-term leasing and for Retirement Relief from Capital Gains Tax. My Department is still awaiting advice on the eligibility for Agricultural Relief from Capital Acquisitions Tax.