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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.

Progress Implementation update on the Agri-Taxation review

This report is presented by the Agri-taxation Working Group (AWG) comprising officials from the Department of Finance; the Department of Agriculture, Food and the Marine; the Department of Public Expenditure and Reform, and the Revenue Commissioners.

In 2014, the Minister for Finance and the Minister for Agriculture, Food and the Marine published the Agri-taxation Review, henceforth referred to as the 2014 Agri-taxation Review. The 2014 Review made twenty-five recommendations under three policy objectives to: increase the mobility and productive use of land; assist succession; and complement wider agriculture policies and schemes, as well as general recommendations.

In 2017, the Minister for Finance and Public Expenditure and Reform, and the Minister for Agriculture, Food and the Marine jointly asked the AWG to review the progress made on the implementation of the twenty-five recommendations contained in the 2014 Agri-taxation Review and, given the evolving economic context in the years subsequent, to consider certain other matters. As part of this review, input from the sector itself was invited by way of a public consultation process.

In the process of completing the current report, the AWG examined the implementation of the twenty-five recommendations and found that all recommendations have been implemented or are implemented. A link to the Review is as follows;