Micheál Martin

Simplify tax, regulation and labour market access by reducing administrative burdens, modernising outdated tax rules and removing barriers to hiring and workforce participation.

Strengthen enterprise competitiveness and investment. In particular, cut business cost pressures, improve access to finance and modernise supports so SMEs can scale and invest.

Unlock land, vacancy and urban viability by activating brownfield, derelict, vacant and underused sites through stronger powers, better incentives, tax reform and more coordinated reuse and site activation measures.

IFA Propose::• IFA supports 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.::• Due to changing…

IFA 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.

IFA Propose::• 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.::• The standard charge per…

IFA 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.

IFA Propose::• 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.::• This stamp duty reduction will assist active farmers to support farm expansion and viability, which will in…

IFA Propose::• 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.::• The percentage of farm assets a transferor must…

IFA Propose::• Agricultural Relief is retained at the current rate for all genuine active farmers, where the transferor, transferee, or a combination of both, pass the active farmer test set out under the current Agricultural relief clause for a minimum of 15 years.::• Where an…

IFA Propose::• Indexation relief should be restored and extended to include periods of ownership post 2002::• To promote generational renewal, IFA propose an exemption on intra family farm transfer to qualified farmers who actively farm for a period of at least 6 years post…

IFA Propose::• 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.::• Agricultural land that is subject to Compulsory…

IFA 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 themselves in full of the CGT Entrepreneur Relief and the CGT Retirement Relief throughout their lifetime, subject to…

IFA propose that where a farmer has owned and used an asset for 10 years and the asset is transferred into joint names, the transferee spouse should inherit the same time ownership and usage status.

IFA propose that general stock relief of 25% relief temporarily increased to 50% until 31st December 2026 to prevent tax issues for farmers in a year of high costs and poor cashflow.