182. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the number of hectares of agricultural land that is leased long term for the purpose of rental income tax relief on agricultural land for each of the years 2020 to 2025. [67131/26]

183. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the amount of tax relief given to individuals for rental income for agricultural land for the each of years 2020 to 2025. [67130/26]

I propose to take Questions Nos. 182 and 183 together.

In relation to Dail Question No. 183 (Ref: 61730/26) I am advised by Revenue that the estimated cost to the exchequer of ‘relief for certain income from leasing of farmland’ (S.664) is published in Revenue’s ‘Cost of Tax Expenditures’ publication on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx. The relevant item in that publication is called ‘Rental Deduction for Leasing of Farm Land’ and the publication contains data for this item for each of the years 2020 to 2024. Data for 2025 is not available as the filing deadline in relation to the Form 11 tax return for 2025 has not yet passed.

In relation to Dail Question No. 182 (Ref: 61731/26) I am advised by Revenue that the declaration of the number of hectares of land rented for commercial use on a Form 11 tax return is non-mandatory, meaning taxpayers filing this return may choose to leave this field blank. Additionally, hectares recorded in this section of a Form 11 return represent all commercial land leased, rather than only reflecting rental income from agricultural land. Accordingly, there is no basis on which to answer this query outlined by the Deputy.