Pat the Cope Gallagher

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.

IFA Propose::• Implement 0% VAT rate on non-oral animal medicines and vaccines as early as possible.::• Accelerated capital allowances for animal health monitoring systems, automatic calf feeders, additional milkings points and hoof-care equipment.::• Zero VAT rate / Accelerated…

IFA Propose::• All farm equipment, which contributes to increased emission efficiency, such as LESS equipment or capital investment in developing bioeconomy supply chains, should qualify for accelerated capital allowances and be exempt from VAT.::• Reduced excise duty on…

IFA Propose::• Fair Deal Reform Reduce the 5-year land/business transfer clause to 3 years to allow more farmers to benefit from the Fair Deal Scheme.::• Land leased under Fair Deal should be classed as “actively farmed” to meet succession criteria.::• Increase the ancillary…

IFA Propose::• Pension Contributions - Provide credited social insurance contributions for Farm Assist recipients, as is done for Jobseeker's Allowance/Benefit.::• Backdating Credits Pre-2007 - Extend PRSI credit entitlements to farmers who were ineligible before 2007.::•…

IFA propose that Class S Rate is retained Maintain the current rate, and resist any increases until short-term benefits (illness, disability) are included in the scheme.

IFA Propose::• PRSI Inclusion for All Farmers and Spouses All farmers and spouses/partners working on the farm, to be included in the PRSI system to ensure entitlement to the contributory old age pension and reduce the risk of poverty in old age.::• Dual Pension Calculation…

IFA Propose::• The Teagasc Green Cert Course is a crucial qualification for young farmers in Ireland. Approving these courses for SUSI Grants would encourage more students to pursue agricultural education.::• As per the Programme for Government, there must be a reduction in the…

IFA Propose::• Introduce a dedicated CAP/NRP maternity & Farm Relief Scheme, providing paid maternity cover and funded replacement labour to ensure business continuity.::• Establish a Women Farmer Start-Up and Development Grant, supporting new entrants and first-time applicants…

IFA Propose::• General Employment Permits ::• Need for a full roll-out of a Seasonal work permit Scheme for all horticulture sectors based on the national minimum wage.::• Ensure supports for rising employment costs is in place, which is critical for the Mushroom & Horticulture…

Increased awareness and understanding, and action, relief or intervention at policy or legislative level in relation to rapid, large-scale increase in the radio levy, without warning; the need for action in legislation or in the context of the Budget, including accessible and…