Agricultural Relief and solar panels
A gift or an inheritance of land on which solar panels have been installed may be regarded as qualifying agricultural land for the purposes of CAT Agricultural Relief. The ‘active farmer’ test may also be satisfied in cases where land is leased for the installation of solar panels. Finance Act 2017 amended the CAT legislation to provide for solar panels.
Revenue’s CAT Manual has been updated in Part 11 (Agricultural Relief) to reflect amendments made to section 89 CATCA 2003 by Finance Act 2017.