Revenue Note for Guidance

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Revenue Note for Guidance

654A Trained farmer qualifications

Summary

This section sets out the circumstances in which a qualification will be a “trained farmer qualification” for the purposes of obtaining relief under sections 667B and 667C of this Act (stock relief for young trained farmers and for registered farm partnerships), section 89 of the Capital Acquisitions Tax Consolidation Act 2003 (Agricultural Relief) and sections 81AA and 81D of, and Schedule 1 to, the Stamp Duties Consolidation Act 1999 (relief from stamp duty in respect of transfers to young trained farmers, stamp duty relief for certain leases of farmland and consanguinity relief). This section also provides that Teagasc have responsibility for maintaining and publishing an up-to-date list of trained farmer qualifications.

Details

Definitions

(1) “relevant provisions” means sections 667B and 667C of this Act, section 89 of the Capital Acquisitions Tax Consolidation Act 2003, and sections 81AA and 81D of, and Schedule 1 to, the Stamp Duties Consolidation Act 1999.

“specified list” has the meaning given to it by subsection (3).

“Table” has the meaning given to it by subsection (2).

“Teagasc” refers to Teagasc – the Agriculture and Food Development Authority.

“trained farmer qualification” has the meaning given to it by subsection (2).

(2)This subsection provides that for the purposes of the relevant provisions, a “trained farmer qualification” means—

  • (2)(a)a qualification set out in the Table to this section (referred to in this section as the “Table”), or
  • (2)(b)any other qualification that Teagasc certifies:
    • as corresponding to a qualification set out in the Table, and
    • as being deemed by the Qualifications and Quality Assurance Authority of Ireland to be least as a level equivalent to that of a qualification set out in the Table.

(3)This subsection provides that Teagasc is required to:

  • establish and maintain a list of trained farmer qualifications, which is referred as the “specified list”,
  • publish the specified list on its website, and
  • amend the list and ensure it is up-to-date by:
    • adding to the specified list qualifications that they have certified in accordance with subsection (2)(b), and
    • deleting a qualification from the list where subsection (4) applies.

(4)This subsection will apply where a qualification certified by Teagasc in accordance with subsection (2)(b) ceases to satisfy the requirements of that paragraph, i.e., the qualification is no longer an equivalent qualification to those contained in the Table and/or is no longer deemed to be at an equivalent level by the Qualifications and Quality Assurance Authority of Ireland.

TABLE

1. Qualifications awarded by the Qualifications and Quality Assurance Authority of Ireland:

(a) Level 6 Advanced Certificate in Farming;

(b) Level 6 Advanced Certificate in Agriculture;

(c) Level 6 Advanced Certificate in Dairy Herd Management;

(d) Level 6 Advanced Certificate in Drystock Management;

(e) Level 6 Advanced Certificate in Agricultural Mechanisation;

(f) Level 6 Advanced Certificate in Farm Management;

(g) Level 6 Advanced Certificate in Machinery and Crop Management;

(h) Level 6 Advanced Certificate in Horticulture;

(i) Level 6 Advanced Certificate in Forestry;

(j) Level 6 Advanced Certificate in Stud Management;

(k) Level 6 Advanced Certificate in Horsemanship;

(l) Level 6 Specific Purpose Certificate in Farm Administration;

(m) Higher Certificate in Agriculture;

(n) Bachelor of Science in Agriculture;

(o) Higher Certificate in Agricultural Science;

(p) Bachelor of Science in Agricultural Science;

(q) Bachelor of Science (Honours) in Land Management, Agriculture;

(r) Bachelor of Science (Honours) in Land Management, Horticulture;

(s) Bachelor of Science (Honours) in Land Management, Forestry;

(t) Higher Certificate in Engineering in Agricultural Mechanisation;

(u) Bachelor of Science in Rural Enterprise and Agri-Business;

(v) Bachelor of Business in Rural Enterprise and Agri-Business;

(w) Bachelor of Science in Agriculture and Environmental Management;

(x) Bachelor of Science in Horticulture;

(y) Bachelor of Arts (Honours) in Horticultural Management;

(z) Bachelor of Science in Forestry;

(aa) Higher Certificate in Business in Equine Studies;

(ab) Bachelor of Science in Equine Studies;

(ac) Bachelor of Business in Equine Studies;

(ad) Higher Certificate in Science Applied Agriculture;

(ae) Bachelor of Science (Honours) in Sustainable Agriculture;

(af) Bachelor of Science (Honours) in Agriculture.

2. Qualifications awarded by other third-level institutions:

(a) Bachelor of Agricultural Science – Animal Crop Production awarded by University College Dublin;

(b) Bachelor of Agricultural Science – Agri-Environmental Science awarded by University College Dublin;

(c) Bachelor of Agricultural Science – Animal Science awarded by University College Dublin;

(d) Bachelor of Agricultural Science – Animal Science Equine awarded by University College Dublin;

(e) Bachelor of Agricultural Science – Dairy Business awarded by University College Dublin;

(f) Bachelor of Agricultural Science – Food and Agribusiness Management awarded by University College Dublin;

(g) Bachelor of Agricultural Science – Forestry awarded by University College Dublin;

(h) Bachelor of Agricultural Science – Horticulture, Landscape and Sportsturf Management awarded by University College Dublin;

(i) Bachelor of Veterinary Medicine awarded by University College Dublin;

(j) Bachelor of Science in Equine Science awarded by the University of Limerick;

(k) Diploma in Equine Science awarded by the University of Limerick;

(l) Bachelor of Science (Honours) in Agriculture awarded by the Dundalk Institute of Technology.

(m) Bachelor of Agricultural Science – Agricultural Systems Technology awarded by University College Dublin;

(n) Bachelor of Science in Agricultural Science awarded by Munster Technological University;

(o) Bachelor of Science in Sustainable Farm Management and Agribusiness awarded by South East Technological University;

(p) Bachelor of Science (Honours) in Sustainable Farm Management and Agribusiness awarded by South East Technological University;

(q) Bachelor of Science in Agriculture awarded by Atlantic Technological University;

(r) Higher Certificate in Science in Agriculture awarded by Atlantic Technological University;

(s) Quality and Qualifications Ireland Level 6 Specific Purpose Certificate in Farming;

(t) Bachelor of Science (Honours) in Agricultural Science awarded by South East Technological University.”,

Relevant Date: Finance Act 2024