Anne Rabbitte

To propose the retention of Flat rate addition scheme (FRA) for all agricultural sectors.::To propose the implementation of 0% VAT rate on non-oral animal medicines and vaccines as early as possible (1st January)::To propose the inclusion of Additional milking points, Automatic…

Re-instate the pre-2019 VAT equalisation measure in order to facilitate the short-term purchase/lease of cars to service the summer tourist market in Ireland.

To propose that all genuinely farmed land must be exempted from RZLT. The proposed Residential Zoned Land Tax must not apply to active farmland, like the exemption provided under the Vacant Site Levy exemption.::To propose that legislative amendments and specific guidance to…

To propose that all farm equipment which contributes to increased emission efficiency, such as LESS equipment or capital investment in developing bio-economy supply chains, should qualify for accelerated capital allowances and be exempt from VAT.::To propose reduced excise duty…

For the inclusion of a gym/swim Tax Credit 2025 Budget ::For the inclusion of a gym/swim Tax Credit in the 2025 Budget

Re-instate the pre-2019 VAT equalisation measure in order to facilitate the short-term purchase/lease of cars to service the summer tourist market in Ireland.

To propose that this tax cannot apply to genuinely farmed land, a means of exempting all genuinely farmed land, such as identifying land upon which payment claims have been made to the Department of Agriculture, Food, and the Marine must be put in place and this land then…

To propose that payment for the loss of this income i.e., forestry premium, should not be subject to Income Tax or Capital Gains Tax (CGT).

To propose that, to better advance or promote increased utilisation of on-farm sustainability measure, farm operations that are utilised for Research Trials/Demonstration purposed (for example Signpost Farms) by Companies/Agricultural Institutions should be afforded an…

To propose that the revenue generated from the sugar tax on sweetened drinks should be directed towards the promotion of the consumption of fresh and healthy Irish produce.

Young Trained Farmer Stamp Duty Relief should be fully removed from State Aid or the ceiling be increased to €150,000, to allow for greater land mobility, encourage land transfer and develop economically viable farm units.

To propose that, if a landowner wishes to sell land to a long-term tenant, then the CGT Entrepreneur relief of 10% should apply to incentivise supporting the genuine farmer and giving the long-term tenant preferred status.::That, agricultural land that is subject to Compulsory…

To propose that the interaction between the two CGT reliefs should be removed allowing both reliefs to operate separately. An individual should be able to avail, in full, of the CGT Entrepreneur Relief and the CGT Retirement Relief over the course of their lifetime, subject to…

To propose that, to encourage the transfer of a family farm into joint ownership at the time of intergenerational transfer, IFA believes that 90% Agricultural Relief should apply where the farm is transferred into joint names, and where the 80% asset test and the active farming…

To propose that, where a farmer has owned and used an asset for 10 years and the asset is transferred into joint names, the transferee spouse should inherit the same time ownership and usage status.