Link Report

“EU Regulation” means Commission Regulation (EU) 2022/2472 of 14 December 202216 declaring certain categories of aid in the agricultural and forestry sectors and in rural areas compatible with the internal market in application of Articles 107 and 108 of the Treaty on the Functioning of the European Union as that Regulation may be revised from time to time;

16 OJ No. L327, 21.12.2022, p. 1

(14) A person who, before the date of the passing of the Finance Act 2004—

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.

(16) This section applies as respects instruments executed on or after the date of the passing of the Finance Act 2007 and on or before 31 December 2008 31 December 2012 31 December 2015 31 December 2018 31 December 2021 31 December 2022 30 June 2023 31 December 2025.

“PPS Number”, in relation to a person, means the person”s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

“PPS Number”, in relation to a person, means the person”s Personal Public Service Number within the meaning of section 262 of the Social Welfare Consolidation Act 2005;

(7) No stamp duty shall be chargeable under or by reference to the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance” in Schedule 1 on any instrument to which this section applies.

“Schedule 2 qualification” means a qualification set out in Schedule 2;

“Schedule 2 qualification” means a qualification set out in Schedule 2;

(a) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, (in farm management, the aggregate duration of which exceeded 80 hours) is required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to one of the qualifications set out in subsection (4)(b)(i),

(a) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, (in farm management, the aggregate duration of which exceeded 80 hours) is required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to one of the qualifications set out in subsection (4)(b)(i),

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997,

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997,

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

“Schedule 2A qualification” means a qualification set out in Schedule 2A;

(a) (i) a qualification set out in subparagraph (f) of paragraph 1, or subparagraph (h) of paragraph 2, of Schedule 2A, and

(b) (i) a qualification set out in subparagraph (b), (c) or (d) of paragraph 3 of Schedule 2A, and

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.

(a) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, (in farm management, the aggregate duration of which exceeded 80 hours) is required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to one of the qualifications set out in subsection (4)(b)(i),

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997,

(c) satisfies the requirements set out in paragraph (b)(ii)(I) of the definition of young trained farmer in section 81(1), shall be deemed, for the purposes of this section, to have satisfied the conditions set out in subsection (5)(a),

(d) is, for the purposes of section 81, the holder of a certificate issued by Teagasc certifying satisfactory attendance at a course of training, approved by Teagasc, in farm management, the aggregate duration of which exceeded 80 hours, shall be deemed, for the purposes of this section, to be the holder of an 80 hours certificate, or

(e) is, for the purposes of section 81, the holder of a certificate issued by Teagasc certifying satisfactory attendance at a course of training, approved by Teagasc, in either or both agriculture and horticulture, the aggregate duration of which exceeded 180 hours, shall be deemed, for the purposes of this section, to be the holder of a 180 hours certificate.

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.

(d) Where paragraph (c) applies, the transferee may claim a repayment of stamp duty paid in respect of the instrument concerned and the Commissioners shall then , subject to section 159A, cancel and repay any duty that was paid in respect of that instrument.

(b) Interest shall be payable on a penalty clawback incurred under paragraph (a), calculated in accordance with section 159D, from the date of the disposal or, as the case may be, the part disposal, to the date the penalty clawback is remitted.

(7A) The aggregate amount of relief granted to a person under this section and section 667B and section 667D of the Taxes Consolidation Act 1997 shall not exceed the limit of €70,000 €100,000 as provided for by Article 18 of the EU Regulation.

(2) The condition required by this subsection is that the person, referred to in paragraph (a) of the definition of young trained farmer, is the holder of a Schedule 2B qualification a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997) .

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997,

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.

(7A) The aggregate amount of relief granted to a person under this section and section 667B and section 667D of the Taxes Consolidation Act 1997 shall not exceed the limit of €70,000 €100,000 as provided for by Article 18 of the EU Regulation.

(2) The condition required by this subsection is that the person, referred to in paragraph (a) of the definition of young trained farmer, is the holder of a Schedule 2B qualification a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997) .

(7A) The aggregate amount of relief granted to a person under this section and section 667B and section 667D of the Taxes Consolidation Act 1997 shall not exceed the limit of €70,000 €100,000 as provided for by Article 18 of the EU Regulation.

(b) is the holder of a Schedule 2 qualification or a qualification certified by Teagasc as corresponding to a Schedule 2 qualification and a satisfactory attendance at a course of training, approved by Teagasc, is not required for the purposes of section 81, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997,

(15) A person who, before the date of the passing of the Finance Act 2007, is the holder of a Schedule 2A qualification or a qualification certified by Teagasc as corresponding to a Schedule 2A qualification, and is not required, for the purposes of section 81A, to be the holder of an 80 hours certificate or a 180 hours certificate, shall be deemed, for the purposes of this section, to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997.