Christopher O'Sullivan

To propose an amendment to allow the business plan to be submitted to Teagasc within 12 months of claim for the relief.

To propose that, in order to increase uptake, the relief should be extended to a young farmer’s off-farm income for three of the five years to allow the young farmer to invest some off-farm income in order to develop and expand the farm.::To propose that the percentage of farm…

To propose that Consanguinity relief is retained in its current form.

To highlight that The retention of 90% Agricultural is critical to support the transfer of economically viable family farms. IFA also supports the commitment in the Programme for Government Our Shared Future to increase the Category A threshold (parent and child) from the…

To highlight that, to avail of Agricultural Relief the transferor or transferee, or a combination of both, must pass the active farmer test set out under the current Agricultural relief clause for a minimum of 15 years.::That, where the above condition is met; to avail of…

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.

Deferment of the introduction of the proposed Defective Concrete Products Levy by Government, pending a regulatory and economic impact analysis. Subsequently, exclusion of precast products entirely from the scope of the Defective Concrete Products Levy and agreement on…

Called upon TDs and Senators to extend the 9% VAT rate for restaurants and food led businesses.

Distributed the Restaurants Association of Ireland pre-budget submission.

Distributed the Restaurants Association of Ireland pre-budget submission.

Rates of Stamp Duty -::Agriculture is removed from the commercial definition and revised in line with the residential stamp duty charge of 1%, up to €1m, and 2% thereafter.::Young Trained Farmer Stamp Duty Relief -::Amendment to allow the business plan to be submitted to Teagasc…

The proposed Residential Zoned Land Tax will not apply to currently used agricultural land in a manner similar to the exemption provided under the Vacant Site Levy exemption.

Taxation Measures to Support Farm Succession, Transfer and Partnerships::- Agriculture is removed from the commercial definition and revised in line with the residential stamp duty charge of 1%, up to €1m, and 2% thereafter.::- The Young Trained Farmer Stamp Duty Relief is…

Deferment of the introduction of the proposed defective concrete products levy by Government, pending a regulatory and economic impact analysis.

Raise awareness among TDs and Senators of the CCAB-I submission for Budget 2022 and of the flagged issue (including potential scale etc.)