Carol Nolan (Offaly, Independent)
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52. To ask the Minister for Finance if provision will be made in budget 2019 to decouple agricultural property from commercial property; and his plans to make provision for stamp duty rates in line with the current residential rates of 1% and 2%. [41425/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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In Budget 2019, I have made no provision for changing the category for agricultural property.

Farming is first and foremost a business, and indeed section 655 of the Taxes Consolidation Act 1997 states "For the purposes of the Tax Acts, farming shall be treated as the carrying on of a trade or, as the case may be, of part of a trade, and the profits or gains of farming shall be charged to tax under Case I of ScheduleD."

I have no plans for amending this status.