Martin Heydon

Extension of all Electric Vehicle incentives at current levels, in particular the SEAI purchase grant and the BIK Thresholds. Increased Government support for EV charging infrastructure. No increases in VRT or Road Tax for new cars in 2024. No changes to the basis of VRT and…

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.::In Budget 2020, stamp duty was increased from 6% to 7.5% for commercial property, which included agricultural…

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…

To ensure that the existing taxation regime on commercial EVs remained favourable to Irish businesses actively decarbonising their commercial fleets to ensure such plans would be completed and/or to encourage other businesses to opt for EVs over petrol or diesel commercial…

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.

Arguing for the extension of the 9% VAT rate for food led businesses.

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.