Róisín Shortall (Dublin North West, Social Democrats)
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168. To ask the Minister for Agriculture, Food and the Marine the criteria required for the leasing of agricultural land for solar panel use; and if he will make a statement on the matter. [44177/17]

Michael Creed (Cork North West, Fine Gael)
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I welcomed the Minister for Finance’s announcement in the Budget to provide for the leasing of agricultural land for solar panels to be classified as qualifying agricultural activity for the purposes of specific Capital Acquisitions Tax and Capital Gains Tax reliefs. This initiative, which I sought in my annual agri-taxation Budget submission, is subject to the panels covering no more than 50 per cent of the total farm holding. It will support diversification, expand the generation of renewable energy and help tackle climate change.

Further detail on the measure will be provided in the Finance Bill.