Emer Higgins

Called for a reduction in the rate of Capital Gains Tax on disposals of investments in unquoted, actively trading Irish companies from 33% to 20%.

To propose that all actively farmed land must be permanently removed from the scope of RZLT.

To propose maintaining and expanding all exemptions applying to farm buildings in the Valuation Act 2001 and the ‘relevant property not rateable' list to recognise the diversification of farm enterprises.

To propose that the Commission for Regulation of Utilities change direction on the proposed charge increases and recognise the challenges facing the sector and introduce further transitional arrangements for farmers to minimise tariff increases.::To propose that the standard…

To propose that the current derogation on a levy on agricultural tyres must remain in place until market imbalance issues are addressed and a practical disposal system for existing waste tyres on farms is put in place.

To propose that 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.::To propose the extension of Farm consolidation Relief for farmers who buy and sell agricultural land to…

To propose that to increase uptake, the relief should be extended to a young farmer's off-farm income for three of the five years, allowing the young farmer to invest some of this income in developing and expanding the farm.::To propose that the percentage of farm assets a…

To support the Programme for Government commitment to reviewing the thresholds for CAT. As land values have increased, IFA supports the increase of the Category A threshold (parent and child) from the current rate of €400,000 to €500,000.::To propose due to changing demographics…

To propose that Agricultural Relief is retained at the current rate for all genuine active farmers, where the transferor, transferee, or a combination of both, pass the active farmer test set out under the current Agricultural relief clause for a minimum of 15 years.::To propose…

To propose that Indexation relief should be restored and extended to include periods of ownership post 2002.::Farm Restructuring Relief (CGT)::To propose that tax relief is extended for another three years. An applicant for Farm Restructuring CGT Relief should be given approval…

To propose that general stock relief of 25% should be temporarily increased to 50% until 31st December 2026 to prevent tax issues for farmers in a year of high costs and poor cashflow.

To propose the retention of Flat Rate Addition scheme (FRA) for all agricultural sectors.::To propose the implementation of a 0% VAT rate on non-oral animal medicines and vaccines as early as possible.::To propose that the Accelerated Capital Allowance (ACA) is extended to…

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

To outline and garner support for changes to taxation policy to encourage economic competitiveness, including simplification of current policies, supports for R&D and innovation, as well as entrepreneurship.

A review of the proposal to apply an E-liquids tax using self-declaration mechanism rather than a tax stamp.