Dáil Éireann Debate, Tuesday - 23 September 2014
186. Deputy Michael Healy-Rae asked the Minister for Finance if he will ensure the introduction of a phased transfer partnership model providing tax relief to farm holders during the transfer of farm assets. [35915/14]
View answer188. Deputy Michael Healy-Rae asked the Minister for Finance his views on the relaxation of the capital gains tax retirement relief maximum 15 year lease land requirement in exceptional circumstances; and if he will make a statement on the matter. [35935/14]
View answer191. Deputy Michael Healy-Rae asked the Minister for Finance his views on the extension of land leasing income tax exemptions schemes to include incorporated farm companies as a lessee; his views on the removal of requirement for qualifying lessors to be aged over 40; and if he will make a statement on the matter. [35938/14]
View answerI propose to take Questions Nos. 186, 188 and 191 together.
The matters raised are under consideration in the context of the AgriTaxation Review which I announced in my Budget 2014 speech. The review is be completed shortly and its report is expected to be published around Budget Day. It would not be appropriate for me to comment on the Deputy's questions in advance of the completion of the review.
