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.