Approved Trained Farmer Qualifications
There are particular educational requirements in place to qualify for certain Revenue Commissioners tax exemptions and Department of Agriculture, Food and the Marine (DAFM) schemes.
A person is deemed to meet the educational requirements for “Trained Farmer” status if they hold an approved qualification.
Revenue Commissioners – Trained Farmer Qualifications
A number of Tax Relief Schemes require the beneficiary of the relief to holde a trained farmer qualification.
The applicable tax relief schemes are:
Capital Acquisitions Tax
- Agricultural relief – section 89 Capital Acquisitions Tax Consolidation Act 2003
Income Tax / Corporation Tax
- Stock relief for young trained farmers – section 667B Taxes Consolidation Act (TCA) 1997
- Special provisions for registered farm partnerships – section 667C TCA 1997
- Succession farm partnerships – section 667D TCA
Stamp Duty
- Transfers to young trained farmers – section 81AA Stamp Duties Consolidation Act (SDCA) 1999
- Relief for certain leases of farmland – section 81D SDCA 1999
- Consanguinity relief – Schedule 1 SDCA 1999
Further information on these schemes is available on the website of the Revenue Commissioners
View the list of Approved Trained Farmer Qualifications for Revenue
DAFM – Trained Farmer Qualifications
The list of approved Trained Farmer Qualifications for Department of Agriculture, Food and the Marine (DAFM) schemes can be viewed at the DAFM website.
Determining equivalence of qualifications
The approved/eligible qualifications for trained farmer status range from National Framework of Qualifications (NFQ) Level 6 to Level 8 Bachelor degree. There are no approved trained farmer qualifications at NFQ Level 8 Higher Diploma, Level 9 Master’s degree / post-graduates diplomas and Level 10 Doctoral degree/ Higher Doctoral.
If either a comparable NFQ award level or award type cannot be determined for the purposes of establishing equivalence or if there are no trained farmer qualifications at a comparable NFQ award level and award type, applications for equivalence cannot be progressed.
Further details on determining equivalence of qualifications.