Whether one likes it or not, there is a major push for renewables.

Last year, I went quite a distance in looking at the possibilities for solar energy on an excellent site beside a transformer station on the farm. I withdrew from all discussions because the land was not going to be classed as agricultural for Capital Acquisitions Tax purposes. The recent budget has changed that as long as less than 50% of the area of the farm is devoted to the generation of solar power. This strikes me as a sensible condition so once I clarified that the Capital Acquisitions Tax condition would apply, I restarted discussions and signed an option agreement and accepted the deposit.