Malcolm Byrne

To secure legislative changes that create a fairer, more flexible SME tax system, rewarding additional work, supporting business productivity and contributing to stronger regional economic performance.

Reform the EIIS to make it more accessible and attractive to investors. Reduce Capital Gains Tax to stimulate investment in indigenous enterprises and support long‑term scaling.

To propose that all actively farmed land must be permanently removed from the scope of RZLT.::To insist that farmers need absolute clarity on the Residential Zoned Land Tax (RZLT) to enable them to plan for their futures.

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 highlight that there are a number of cases, some of which are more…

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 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 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 general stock relief should be of 25% relief 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 accelerated capital allowance (ACA)for slurry storage and…

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.