Michael Fitzmaurice

To propose that definitions around agriculture and farming within taxation must expand to encompass and new diversified farming systems and not disadvantage any who wish to partake in different agricultural models.

To propose the introduction of a Payment for Ecosystem Services (PES) in recognition of the range of ecosystem services provided by forests, particularly on land that is required to be set aside based on conditions attached to licences, at reforestation stage and after the…

To highlight the need for exemption to be provided for actively farmed land against the Residential Zoned Land Tax (RZLT).::To insist that the promises made by Senior Government officials in the Dáil must be delivered, and farm families proteced.::To highlight that the precedent…

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

To propose that reviews and renewals of reliefs should be announced in advance of Budget Day, and afforded multi-annual timelines rather than on an ad-hoc/annual basis.::To propose the addition of 'and/or partner' after spouse in all relevant Agri-Tax reliefs to recognise the…

To propose that the discrimination of the application of the Universal Social Charge (USC) between Pay As You Earn (PAYE) and self-employed earners must be removed, aligning the self-employed with PAYE workers.

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…

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.

Called upon TDs and Senators to extend the 9% VAT rate for restaurants and food led businesses.