Politician · TD · 34th Dáil
Returns filed on the Register of Lobbying, newest first, with the policy area and intended results as the lobbyist published them.
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 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 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.
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.