Matt Carthy

Offer full support from Hale Vaping, Ireland’s largest indigenous vaping company for the proposed Classification of HHC as a Schedule 1 Controlled Drug by the Government. Hale Vaping is not affiliated with the tobacco industry and has always upheld high standards of compliance…

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

To highlight that the deferral for 2025 provided for in Budget 2025 will not solve the problem that IFA have outlined on RZLT and a permanent solution is required. All genuinely farmed land must be permanently exempted from RZLT. Local authorities must ensure only land required…

To propose that Agricultural Relief must be retained at current levels, with the Capital Acquisition Tax (CAT) Category A threshold (parent and child) increased to €500,000 given noted increase in agricultural land prices.

To propose that indexation relief should be restored and extended to include periods of ownership post 2002.

To ensure there was awareness of the impact of tax increases on the fuel sector, particularly in border regions, and those who are employed in it and to provide information on the benefits of the establishment of an expert group on taxation

For the inclusion of a gym/swim Tax Credit 2025 Budget ::For the inclusion of a gym/swim Tax Credit in the 2025 Budget

To propose that this tax cannot apply to genuinely farmed land, a means of exempting all genuinely farmed land, such as identifying land upon which payment claims have been made to the Department of Agriculture, Food, and the Marine must be put in place and this land then…

To propose that payment for the loss of this income i.e., forestry premium, should not be subject to Income Tax or Capital Gains Tax (CGT).

To propose that, to better advance or promote increased utilisation of on-farm sustainability measure, farm operations that are utilised for Research Trials/Demonstration purposed (for example Signpost Farms) by Companies/Agricultural Institutions should be afforded an…

To propose that the revenue generated from the sugar tax on sweetened drinks should be directed towards the promotion of the consumption of fresh and healthy Irish produce.

Young Trained Farmer Stamp Duty Relief should be fully removed from State Aid or the ceiling be increased to €150,000, to allow for greater land mobility, encourage land transfer and develop economically viable farm units.

To propose that, if a landowner wishes to sell land to a long-term tenant, then the CGT Entrepreneur relief of 10% should apply to incentivise supporting the genuine farmer and giving the long-term tenant preferred status.::That, agricultural land that is subject to Compulsory…

To propose that the interaction between the two CGT reliefs should be removed allowing both reliefs to operate separately. An individual should be able to avail, in full, of the CGT Entrepreneur Relief and the CGT Retirement Relief over the course of their lifetime, subject to…

To propose that, to encourage the transfer of a family farm into joint ownership at the time of intergenerational transfer, IFA believes that 90% Agricultural Relief should apply where the farm is transferred into joint names, and where the 80% asset test and the active farming…