Grace Boland (Dublin Fingal West, Fine Gael)
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671. To ask the Minister for Finance for an update on the work carried out by her Department to examine the barriers facing farming women within the taxation system; and if he will make a statement on the matter. [41950/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Women in Agriculture Action Plan contains two tax-related actions. One relates to promoting and normalising female succession and includes the consideration of any changes required to taxation. The other seeks to identify any barriers for women farmers within the taxation system, and to ensure greater inclusivity and fairness.

With regard to the aforementioned actions, the following two measures were identified by the Women in Agriculture Working Group and have been included in the Department of Agriculture Forestry and Marine Budget 2025 submission for consideration;

• Capital Gains Tax Retirement Relief, specifically the 10-year ownership and usage requirements and
• Capital Acquisition Tax as it pertains to a spouse on inheritance of a farm/land.