Peter Burke (Longford-Westmeath, Fine Gael)
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720. To ask the Minister for Agriculture, Food and the Marine if his Department has considered any incentives for the development of solar energy aimed at farmers and persons with suitable land for leasing and renting in order to meet Ireland’s climate goals [52903/22]

Charlie McConalogue (Donegal, Fianna Fail)
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Following a review announced in Budget 2018 by my colleague the Minister for Finance, Pascal Donohoe TD, and in recognition of the Government's commitment to facilitate the development of solar energy projects in Ireland, a revised approach was introduced to qualifying agricultural property for the purposes of agricultural relief from Capital Acquisitions Tax or Capital Gains Tax retirement relief.

Since then, under certain conditions, land leased for the installation of solar panels can be classified as qualifying agricultural property. A key condition is that the total area of land under lease and on which solar panels are installed does not exceed 50% of the total area of agricultural land.

I am informed by Minister Donohoe that the matter of CAT agricultural relief and solar energy use will be considered as part of next year's Tax Strategy Group (TSG) pre-Budget papers. Officials in the Department of Finance have recently engaged with officials from my Department, the Department of the Environment, Climate and Communications and Revenue to review CAT agricultural relief and the current taxation rules in the broader context of policies relevant to all of these Departments.

Separately my Department’s Targeted Agriculture Modernisation Schemes (TAMS) provides grants to farmers for Solar PV Panels, Solar PV Rechargeable Batteries and Solar Panels (Solar Thermal) for water heating. In addition, there are other state supports for the installation of solar panels including from the SEAI.