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Key DAFM Supports for Collaborative Farming and Farm Succession

Farm Partnership Unit, Department of Agriculture, Food & the Marine, Dublin

Summary

  • Registered Farm Partnerships offer tax, TAMS III and scheme benefits while improving efficiency, work-life balance and succession planning opportunities, subject to meeting partnership eligibility rules.
  • Succession Farm Partnerships help transfer farms to the next generation, providing a €5,000 annual tax credit for up to five years where eligible partners commit to a structured succession plan.
  • Two DAFM grants help cover professional advice costs: the Collaborative Farming Grant and the Succession Planning Advice Grant, each funding 50% of eligible costs up to €1,500 for qualifying applicants.

The Department of Agriculture, Food and the Marine has long recognised the challenge of generational renewal in Ireland. To this end, the Programme for Government prioritises “supporting inter-generational farm succession” alongside collaborative farming initiatives to ensure the viability and sustainability of agriculture in Ireland.  Integral to these objectives is the promotion of two partnership initiatives:

  • Registered Farm Partnerships
  • Succession Farm Partnerships

To facilitate Irish farmers in implementing collaborative farming and succession planning approaches, the Department encourages applicants to seek professional advice in respect of their individual circumstances and to help mitigate risks associated with unplanned transitions.  To further support farmers in the costs incurred in so doing, the Department offers grants to qualifying applicants under the following schemes:

  • Collaborative Farming Grant
  • Succession Planning Advice Grant

Registered Farm Partnerships

Registered Farm Partnerships are an initiative to promote collaborative farming, benefiting scale and efficiency, improved work-life balance and positive impact on farm safety.  Additional benefits include:

  • maximisation of low-rate income tax
  • enhanced stock relief rate of 50% for all partners and up to 100% for Young Trained Farmers
  • access to a higher TAMS III ceiling of €160,000
  • beneficial rates in Department schemes
  • access to attractive succession options through Succession Farm Partnerships.

Registered Farm Partnership criteria

Requirements as follows:

  • minimum 5 years in partnership
  • partners to be engaged in the trade of farming
  • partnership to comprise of between 2 and 10 partners, to include at least one Category 1 partner (farming on land for at least 2 years prior to application), PLUS a second Category 1 partner or a Category 2 partner (young-trained farmer with Green Certificate)
  • no partner can occupy farmland outside the farm partnership at any time during the partnership period
  • farmland of partners must be maximum of 75km from the farmland of another partner
  • All payments to the partners from the trade of farming to be paid to the partnership

Application requirements

Applications, to include application form, signed Farm Partnership & On-Farm Agreements, bank details form, proof of education for Category 2 partners and copy of all folios and land leases, are made to the Farm Partnerships Unit, Department of Agriculture, Food & the Marine.

Further information, documentation and terms & conditions on registered farm partnerships are available here

Succession Farm Partnerships

The objective of the Succession Farm Partnership is to facilitate the transfer of farm assets to the next generation of Irish farmers while allowing transferors retain 20% of farm assets.  This encourages best practice in intergenerational land transfer and addresses significant generational imbalances within farming.  These partnerships, available to partners in Registered Farm Partnerships, provide an annual tax credit* of €5,000 for up to 5 years from application receipt date, split between the partners on the same ratio as that in the partnership.

Succession Farm Partnership criteria

Requirements as follows:

  • minimum 2 members, each a natural person
  • at least one member, the “Farmer”, must have been engaged in farming on minimum 3 hectares of their owned or leased farmland, for minimum 2 years preceding partnership formation
  • at least one other member, the “Successor”, must have appropriate qualification in agriculture, be entitled to minimum 20% of partnership profits and under 40 years of age
  • ‘My Farm My Plan’ booklet must be certified by Teagasc
  • Succession Agreement, which must:
    • commit to sale/ transfer of minimum 80% of farm assets from Farmer to Successor
    • identify transfer date between 3 and 10 years after date of application
    • list farm assets for transfer, including land, farm buildings, BPS Entitlements, livestock and machinery
    • include details of burdens, right of residence, input of banks where securities/ guarantees/ charges exist

Application requirements

Applications to include application form, Teagasc ‘My Farm My Plan’ booklet certification, Succession Agreement and successor birth certificates are made to the Farm Partnerships Unit Department of Agriculture, Food & the Marine.

*to avail of tax credit and be eligible for Young Trained stamp duty relief on date of transfer, Successor must not have reached 32nd birthday on date of registration of Succession Farm Partnership.

Further information, documentation and terms & conditions on succession farm partnerships are available here

Collaborative Farming Grant

This grant supports farmers in the cost of procuring accredited professional advice for the formation of new Registered Farm Partnerships with a Young Trained Farmer via the reimbursement of 50% of vouched costs incurred subject to a maximum of €1,500.

Eligible applicants are invited to apply for this grant from 17th August to 30th September 2026.

Further information, documentation and terms & conditions on the collaborative farming grant scheme are available here

Succession Planning Advice Grant

This grant supports farmers in the cost of procuring accredited professional advice on succession planning via the reimbursement of 50% of vouched costs for farmers over 60 and actively farming at time of application and subject to a maximum €1,500.

Applications for this grant are accepted from 1st January to 30th November 2026.

Further information, documentation and terms & conditions on the succession planning advice grant are available here

The above first appeared in Securing the Future of Irish Farms: Approaches for Generation Renewal (PDF), produced as part of Teagasc Generational Renewal Week 2026.