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Horticulture in the Dail - Tax Reliefs in Horticulture Education

Éamon Ó Cuív (Galway West, Fianna Fail) | Oireachtas source

To ask the Minister for Finance the farming educational qualifications needed to avail of various farming related tax breaks detailed for each tax break; and if he will make a statement on the matter. 

NoonanMichael Noonan (Minister, Department of Finance; Limerick City, Fine Gael) | Oireachtas source

I am advised by the Revenue Commissioners that certain farming educational qualifications are required by farmers who wish to avail of Young Trained Farmer Relief under the income tax and stamp duty regimes. The current position for each regime is as follows:

Income Tax: Young Trained Farmer Relief is available to farmers who are under 35 years at the start of the year in which they first become chargeable to income tax on profits from a farming trade, and who at the start of that year either –

(a)hold a qualification set out in the Table to section 667B of the Taxes Consolidation Act 1997 (copy attached), or

(b)have a letter of confirmation from Teagasc confirming satisfactory completion of a Teagasc approved training course for persons who, in the opinion of that body, are restricted in their learning capacity due to physical, sensory, or intellectual disability or to mental health.

Stamp Duty: Young Trained Farmer Relief is available to farmers who satisfy the qualification requirements contained in Section 81AA of the Stamp Duties Consolidation Act 1999 and Schedules 2, 2A or 2B to that Act. Revenue Leaflet SD 2B summarises these qualification requirements. An additional qualification (not included in the leaflet) awarded by the Further Education and Training awards Council was added by the Finance Act 2012 – "A Level 6 Specific Purpose Certificate in Farm Administration".

I am also advised by the Commissioners that there are no specific farming educational requirements in relation to Capital Acquisitions Tax, Capital Gains Tax, VAT and Excise Duties.

Section 667B Taxes Consolidation Act 1997 – TABLE

1. Qualifications awarded by the Further Education and Training Awards Council:

(a)Level 6 Advanced Certificate in Farming;

(b)Level 6 Advanced Certificate in Agriculture;

(c)Level 6 Advanced Certificate in Dairy Herd Management;

(d)Level 6 Advanced Certificate in Drystock Management;

(e)Level 6 Advanced Certificate in Agricultural Mechanisation;

(f)Level 6 Advanced Certificate in Farm Management;

(g)Level 6 Advanced Certificate in Machinery and Crop Management;

(h)Level 6 Advanced Certificate in Horticulture;

(i)Level 6 Advanced Certificate in Forestry;

(j)Level 6 Advanced Certificate in Stud Management;

(k)Level 6 Advanced Certificate in [Horsemanship;]

[(l)Level 6 Specific Purpose Certificate in Farm Administration.]

2. Qualifications awarded by the Higher Education and Training Awards Council:

(a)Higher Certificate in Agriculture;

(b)Bachelor of Science in Agriculture;

(c)Higher Certificate in Agricultural Science;

(d)Bachelor of Science in Agricultural Science;

(e)Bachelor of Science (Honours) in Land Management, Agriculture;

(f)Bachelor of Science (Honours) in Land Management, Horticulture;

(g)Bachelor of Science (Honours) in Land Management, Forestry;

(h)Higher Certificate in Engineering in Agricultural Mechanisation;

(i)Bachelor of Science in Rural Enterprise and Agri-Business;**

(j)Bachelor of Science in Agriculture and Environmental Management;

(k)Bachelor of Science in Horticulture;

(l)Bachelor of Arts (Honours) in Horticultural Management;

(m)Bachelor of Science in Forestry;

(n)Higher Certificate in Business in Equine Studies;

(o)Bachelor of Science in Equine Studies.

3.Qualifications awarded by other third level institutions:

(a)Bachelor of Agricultural Science – Animal Crop Production awarded by University College Dublin;

(aa)Bachelor of Agricultural Science - Agri-Environmental Science awarded by University College Dublin;

(b)Bachelor of Agricultural Science – Animal Science awarded by University College Dublin;

(c)Bachelor of Agricultural Science – Food and Agribusiness Management awarded by University College Dublin;

(d)Bachelor of Agricultural Science – Forestry awarded by University College Dublin;

(e)Bachelor of Agricultural Science - Horticulture, Landscape and Sportsturf Management awarded by University College Dublin;

(f)Bachelor of Veterinary Medicine awarded by University College Dublin;

(g)Bachelor of Science in Equine Science awarded by the University of Limerick;

(h) Diploma in Equine Science awarded by the University of Limerick.

** The corresponding qualification in paragraph 2(i) of Schedule 2B SDCA 1999 is "Bachelor of Business in Rural Enterprise and Agri-Business".

Source: HortiTrends News Room