Jennifer Whitmore

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% after that.::To propose that the young trained farmer age limit should be increased from the current 35 to include all…

To propose that all exemptions apply to farm buildings in the Valuation Act 2001 and that the ‘relevant property not rateable' list must be maintained and expanded to recognise the diversification of farm enterprises.

To propose the retention of Flat Rate Addition scheme (FRA) for all agricultural sectors.::That 0% VAT rate is implemented on non-oral animal medicines and vaccines as early as possible.::To propose the inclusion of additional milking points, Automatic calf feeders and plastic…

To propose that all farm equipment which contributes to increased emission efficiency, such as Low Emission Slurry Spreading (LESS) equipment or capital investment in developing bio-economy supply chains, should qualify for accelerated capital allowances and be exempt from…

Ireland should seek a derogation under the VAT Directive to allow for the donation of unsold goods at a zero rate of VAT to be included in election manifestos

Ireland should seek a derogation under the VAT Directive to allow for the donation of unsold goods at a zero rate of VAT to be included in the programme for government