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Agri-Taxation

An indicative list of the measures currently available to the agriculture sector along with a brief explanation on each measure is available at Indicative List of Agri-Tax Measures. Please note that this does not purport to give a definitive legal interpretation of the various measures and individuals may wish to seek professional advice if availing of them.

While taxation policy is primarily the responsibility of the Department of Finance, the Department of Agriculture, Food and the Marine continuously liaise with them on agri-taxation matters. The Agri-Taxation Review Report (pdf 2,486Kb) was a joint initiative of the two Departments and was published as part of Budget 2015. The Review provides a solid evidence base for continued assistance to the primary agriculture sector through taxation measures, and is a clear strategy with specific policy objectives for the future to:

1.     Increase the mobility and the productive use of land.

Access to land and the low level of land mobility is one of the main challenges facing farmers who want to increase their productivity. There is a growing consensus that the actual use of land is becoming more of an issue than ownership. While there is an active rental market, the majority of these cases are for short-term conacre lettings. Long-term leasing has a number of advantages over the conacre system and the Review recommends measures to assist in rebalancing the market in its favour.

2.      Assist succession.

The age profile of Irish farmers is increasing and it is recognised that there are many social and economic reasons why succession management is a challenge for farmers. Assisting succession and the transfer of farms has been a central part of agri-taxation policy and the Review includes a number of recommendations to maintain and strengthen that support.

3.      Complement wider agriculture policies and schemes, such as supporting:

a)      Investment to enhance competiveness, including assisting new entrant, young trained farmers.

b)      Environmental sustainability, including the improvement of farm efficiency.

c)      Alternative farming models such as farm partnerships.

d)      Responses to increasing income volatility.

 

Budget 2015 gave effect to many of the Review recommendations:

The Revenue Commissioners have published further information clarifying in more detail the changes introduced in Budget 2015. These can be accessed at:

The Review will form the basis of agri-taxation policy for a number of years to come and the Working Group, which was charged with overseeing the Review, will continue 1) to examine additional issues identified by the Review and 2) to monitor the effectiveness of agri-taxation measures.