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Tax Code

Dáil Éireann Debate, Tuesday - 30 September 2025

Tuesday, 30 September 2025

Ceisteanna (743, 746, 747)

Carol Nolan

Ceist:

743. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support calls for the introduction of an income volatility mechanism from an organisation (details supplied); and if he will make a statement on the matter. [51379/25]

Amharc ar fhreagra

Carol Nolan

Ceist:

746. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support amending the young trained farmer relief to ensure that this relief is extended beyond the expiry date of 31 December 2025, as it is vital to facilitate generational renewal; if he will take steps to also ensure that the age limit for young trained farmers should be increased from the current 35 to include all qualifying young trained farmers under 40 when executing the transfer deed; and if he will make a statement on the matter. [51382/25]

Amharc ar fhreagra

Carol Nolan

Ceist:

747. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support calls for an accelerated capital allowance for slurry storage and associated equipment (LESS), due to expire at the end of December 2025, to be extended; and if he will make a statement on the matter. [51383/25]

Amharc ar fhreagra

Freagraí scríofa

I propose to take Questions Nos. 743, 746 and 747 together.

While taxation policy is primarily the responsibility of my colleague the Minister of Finance, I work closely with him on taxation issues relating to the agri-food sector. Following consultations with stakeholders and consistent with the Government’s priorities, I make an annual submission to the Minister for Finance on taxation.

I am aware of the specific issues raised, however it would not be appropriate for me to comment in advance of the Budget on any tax matters that might be the subject of Budget decisions.

Roinn