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Amended guidance for registered farm partnerships

Oct 23, 2023

Revenue has updated the Tax and Duty Manual which deals with taxation issues for registered farm partnerships. The updated manual reflects amendments introduced in Finance Acts 2022 and 2023. 

  • Finance Act 2022 provides that in order for young trained farmers to avail of the enhanced stock relief rate of 100 percent, they must be the holder of a trained farmer qualification within the meaning of section 654A TCA 1997. 

  • Finance Act 2023 extends the availability of the relief to accounting periods ending on or before 31 December 2024. 

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