Peter Cleere (Carlow-Kilkenny, Fianna Fail)
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446. To ask the Minister for Agriculture, Food and the Marine for an update regarding farm related tax relief schemes currently available; schemes that he is considering; and if he will make a statement on the matter. [31354/25]

Martin Heydon (Kildare South, Fine Gael)
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Taxation policy is the responsibility of the Minister for Finance. However, both of our Departments work closely to ensure taxation policy is consistent with Government priorities for the agri-food sector.

Nationally, there are strong taxation measure in place to facilitate succession and the early inter-generational transfer of farms. Agricultural Relief is a key measure for succession along with Consanguinity Relief and 100% Stamp Duty Relief for Young Trained Farmers. Investment and access to land are supported by 100% Stamp Duty Relief for Young Trained Farmers, Stock Reliefs (General Stock Relief, Stock Relief for Young Trained Farmers and Stock Relief for Registered Farm Partnerships) and Income Tax Relief for Long-Term Leasing.

Health & safety continues to be one of the most critical issues that needs to be addressed on farms, with a particularly high fatality rate in agriculture. The Accelerated Capital Allowance for Farm Safety Equipment promotes farm safety and in Budget 2025, the list of eligible farm safety equipment was expanded.

The Accelerated Capital Allowance for Slurry Storage incentivises investment in slurry storage capacity, to improve agriculture’s performance on water quality and GHG emissions, while improving nutrient use efficiency and reducing nitrogen surpluses at farm level.

Farm Restructuring Capital Gains Tax (CGT) supports the restructuring of farms, reducing farm fragmentation and makes the farm more efficient, contributing to both economic and environmental sustainability. Stamp Duty for Farm Consolidation relief is complementary to Farm Restructuring (CGT) relief.

In advance of the Budget, I make an annual submission to the Minister for Finance on taxation issues, including renewals of any existing measures that may be expiring. As the Deputy may be aware, it is a long-standing practice not to comment in advance on any tax matters that might be the subject of budget decisions.