Michael Creed (Cork North West, Fine Gael)
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233. To ask the Minister for Finance if consideration has been given to raising the age threshold for stamp duty exemption with particular reference to the next Common Agricultural Policy, CAP, period, land mobility ambition and for farmers who did not avail of green certificate courses during Covid-19 due to pandemic circumstances; and if he will make a statement on the matter. [9323/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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My Department carried out a review of the age limits applicable to four agri-tax reliefs last year. The findings of this review are set out as part of the Report on Tax Expenditures 2021 which was published on 12th October on the Gov.ie website as part of the package of papers associated with Budget 2022.

The four agri-tax reliefs/tax credits covered, where eligibility is (amongst other factors) determined subject to an age limit, are:

1. Stock relief for young trained farmers (section 667B of the Taxes Consolidation Act 1997)

2. Stock relief for registered farm partnerships (section 667C of the TCA 1997)

3. Succession Farm Partnerships (Tax Credit) (section 667D of the TCA 1997) 

4. Young trained farmer (stamp duty) relief (section 81AA of the Stamp Duties Consolidation Act 1999)

The report found that the age limits currently in place for each of these are consistent amongst themselves, and that they remain appropriate in the context of their intended purpose.

It also noted that introducing special exemptions from those age limits, even in limited circumstances would both add complexity to, and weaken the intended impact of, the age limits currently in place.

The report therefore recommended that no changes in the age limits applicable to the four reliefs concerned be recommended to  me.

In relation to the situation that was applicable over the course of the Covid-19 pandemic, I am informed that, as with many other businesses, providers of the Green Cert. responded to the impact of the pandemic with contingency arrangements to ensure continuity of service.

Teagasc continued to deliver existing Level 5 and Level 6 green cert programmes in agricultural colleges and regional centres in accordance with the national Covid-19 guidelines for provision of further and higher education. Contingencies were introduced in line with QQI guidance which enabled Teagasc programmes (full-time, distance education and part-time) to maintain their schedule of delivery. This included increased use of online learning technology to support teaching and learning in addition to  on-campus skills training.

Teagasc also continued to recruit students and has commenced a number of new green cert programmes nationwide over the past two years, with over 30 part-time/distance education green cert courses commencing during 2021 alone.

I  therefore see no need to provide any extension of, or exemption from, the age limits currently in effect.