Capital Gain or Income.?

Hi.I am the owner of a small holding of land(10acres)approx.which I let and declare as income to revenue. Recently the Esb have upgraded a power line running through the land and have paid me compensation in line with an agreement that is in place with the IFA.I am unsure as to how to deal with this when making my form11 return.I am wondering if this is considered a capital gain or is it treated as income for tax purposes .Any ideas on this?.thanks

Probably the answer you're expecting but if it's a payment made through a preagrpre IFA deal, they (the IFA) should be able to advise on this.

as above check the status with IF A but I would see this as income as you are renting to the ESB.

If it's compensation for disruption then why is it taxable?