I am advised by the Revenue Commissioners that gains in respect of land acquired by way of a compulsory purchase order are chargeable to capital gains tax (CGT) at the rate of 33%. As the Deputy is aware, I announced in Budget 2016 that I am introducing a revised relief for entrepreneurs whereby a reduced rate of 20% will apply to gains on disposals of assets made on or after 1 January 2016 which have been used for the purposes of a business carried on by an individual up to an overall limit of €1m. Farmers whose land has been compulsorily acquired may qualify for the relief if they meet the conditions of the relief which will be set out in the Finance Bill to be published on 22 October.