Barry Ward (Dún Laoghaire, Fine Gael)
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105. To ask the Minister for Agriculture, Food and the Marine the engagement he has had with farming groups in relation to farm succession planning including the transfer of farmland and other assets, particularly in cases whereby the transfer is to a niece or a nephew; and if he will make a statement on the matter. [54666/25]

Martin Heydon (Kildare South, Fine Gael)
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The Programme for Government prioritises supporting inter-generational farm succession. Supporting young farmers and facilitating generational renewal is critical to ensuring a bright future for the agri-food sector. There are a range of supports available under the CAP Strategic Plan 2023-2027, and these supports are complemented by strong taxation measures, access to finance supports, and comprehensive education and training.

Farm succession is a complex issue and there are many factors that impact farmers’ decisions. The Commission on Generational Renewal in Farming was established to examine these issues. The Commission has produced a thorough analysis and made 31 recommendations across a wide range of areas, including CAP Supports, Pensions, Taxation, Access to Finance, Access to Land, Collaborative Arrangements, Advisory Services, Education and Training, Gender Balance and the Overall Attractiveness of the Sector. An implementation group within my Department will now carefully consider these recommendations, and will engage with agricultural stakeholders and the relevant public bodies.

However, in relation to taxation and considering the timing of the Budget, I have already progressed some of those recommendations. Taxation policy is primarily the responsibility of my colleague, the Minister for Finance, and I work closely with him on taxation issues relating to the agri-food sector. The Commission acknowledged that taxation supports are the largest public expenditure in the area of generational renewal. It said that one of the main agri-taxation policy objectives is succession and intergenerational transfer, and that the consensus among stakeholders is that this policy objective, from a taxation perspective, is largely being met. Therefore, it did not propose any major additions or changes to the taxation measures currently available. However, it did make some taxation recommendations, and in Budget 2026, I am pleased that we agreed:

• that Agricultural Relief will remain available to farm families to facilitate succession and the intergenerational transfer of farms. This includes the retention of Favourite Nephew or Niece Relief.
• the renewal of 100% Young Trained Farmer Stamp Duty Relief. And in line with the Commission’s recommendation to bring more certainty to succession planning, the relief will be extended by four years instead of the normal three years for such measures.