Pat Casey

Amendments to the Bill that would create greater efficiencies and fairness.

Inform on the work of DRCC in the context of domestic, sexual and gender-based violence

Farm Schemes -::To propose a tax credit for new and existing individuals practising as independent agronomists.::To propose that funding should be provided to enable young tillage farmers under 40 to upskill and undertake courses in agronomy and integrated pest management.::To…

• The allocation to the Irish farming sector from the Brexit Adjustment Reserve (BAR) needs to reflect the importance of the UK market to Irish primary producers and to protect them against the disproportionate impact of Brexit on Irish agrifood exports. Farmers, as price…

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…

To 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.

To propose that the rate of Class S Pay Related Social Insurance (PRSI) is retained at existing levels.

To propose that, similar to recipients of the Jobseeker’s Benefit and Jobseeker’s Allowance, recipients of Farm Assist should receive credited social insurance contributions for pension purposes.::That the Total Contribution Approach (TCA) for calculating Contributory State…

To propose the introduction of an agricultural Rainy-Day Fund, which allows farmers to put aside a small percentage of their gross receipts, whether in their co-op, specially assigned bank account or State-Farm Volatility Fund, which could be used by the National Treasury…

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 that if any percentage of the farm is dedicated to farm forestry, it should be defined as agricultural land and the Capital Acquisitions Tax (CAT) Agricultural Relief applied to the whole farm.::That farm forestry is treated in a similar manner in relation to the…

To propose that planning impediments are removed for microgeneration projects.::That capital grants of approximately 50% are established for farmers to invest in microgeneration. This programme should apply to all usage on farms including the farm residence.::That farmers who…