Pearse Doherty (Donegal, Sinn Fein)
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317. To ask the Minister for Finance the cost of extending the accelerated capital allowance income tax for slurry storage for 2026. [51199/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Finance Act 2022 introduced Accelerated Capital Allowance (ACA) scheme for capital expenditure incurred on the construction of slurry storage facilities by farmers who carry on the trade of farming. This allows for qualifying capital expenditure incurred on the construction of slurry storage buildings and associated equipment to be written off at a rate of 50 percent per annum over a period of two years as opposed to the standard period of seven years in the case of farm buildings and eight years in the case of plant and machinery.

The objective of the accelerated capital allowance is to support the agriculture sector to meet its emissions targets by incentivising the construction or upgrading of slurry storage facilities.

This measure is due to sunset at the end of the year.

Revenue data are not yet available in relation to the tax cost or uptake of this scheme.

The original estimated full-year Exchequer cost was €18m. If the measure were to be extended beyond its current end-date this original estimate may be subject to revision to take account of up to date relevant data.

Finally, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances. It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

Pearse Doherty (Donegal, Sinn Fein)
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318. To ask the Minister for Finance the cost of extending the young trained farmer stamp duty relief for 2026. [51200/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the cost of extending the young trained farmer stamp duty relief for 2026 cannot be costed as it is not possible to forecast how many people will avail of the relief in 2026. I am advised however, that the cost of the young trained farmer stamp duty relief in 2024 was €19.8m.

Further information is available on the Revenue website here: .

Pearse Doherty (Donegal, Sinn Fein)
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319. To ask the Minister for Finance the costing of extending farm consolidation stamp duty relief for 2026. [51201/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the cost of extending the farm consolidation stamp duty relief for 2026 cannot be costed as it is not possible to forecast how many people will avail of the relief in 2026. I am advised however that the cost of the farm consolidation stamp duty relief in 2024 was €1.5m. Further information is available on the Revenue website here: .

Pearse Doherty (Donegal, Sinn Fein)
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320. To ask the Minister for Finance the costing of extending farm restructuring CGT relief for 2026. [51202/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that the cost of extending farm restructuring CGT relief for 2026 cannot be provided as it is not possible to forecast how many people will avail of the relief in 2026. Furthermore, I am advised that the cost of farm restructuring CGT relief for 2023 (Latest year for which data is available) was €0.8m. Further information is available on the Revenue website here: .