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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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654A. Trained farmer qualifications

(1) In this section—

relevant provisions” means—

(a) sections 667B and 667C,

(b) section 89 of the Capital Acquisitions Tax Consolidation Act 2003, and

(c) 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” means Teagasc – the Agriculture and Food Development Authority;

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

(2) For the purposes of the relevant provisions, a reference in those provisions to a “trained farmer qualification” means—

(a) a qualification set out in the Table to this section (in this section referred to as the ‘Table’), or

(b) any other qualification that Teagasc certifies—

(i) as corresponding to a qualification set out in the Table, and

(ii) as being deemed by the Qualifications and Quality Assurance Authority of Ireland to be at least at a level equivalent to that of the qualification set out in the Table.

(3) For the purposes of this section, Teagasc shall—

(a) establish and maintain a list of trained farmer qualifications (in this section referred to as the ‘specified list’),

(b) publish the specified list on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate,

(c) amend the specified list as necessary and appropriate to ensure it is up to date by—

(i) adding thereto any other qualification certified under subsection (2)(b), and

(ii) where subsection (4) applies, deleting therefrom,

and

(d) publish the specified list as amended under paragraph (c) on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate.

(4) This subsection shall apply in relation to a trained farmer qualification certified under paragraph (b) of subsection (2) which ceases to satisfy the requirements set out in subparagraphs (i) and (ii) of that paragraph.

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. Other qualifications:

(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.

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Inserted by FA22 s95(1)(a). Comes into operation on 1 January 2023.