Michael McGrath (Cork South Central, Fianna Fail)
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96. To ask the Minister for Finance when he expects the report on potential changes to the capital acquisition tax to facilitate the provision of solar farms on farms as agreed in budget 2017 to be complete; and if he will make a statement on the matter. [30695/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Arising from the agreement of the Minister at the Report Stage of the Finance Act, 2016 to consider the tax treatment of solar panels on farmland, an Interdepartmental Group was established to consider the issues involved. This work is ongoing and I expect the Group to report to me with its recommendations soon, which will allow me to consider the matter in the context of Budget 2018/Finance Bill 2017.