Catherine Callaghan (Carlow-Kilkenny, Fine Gael)
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257. To ask the Minister for Agriculture, Food and the Marine if he will consider improving competitiveness by introducing a reduced stamp duty rate of 1% for green-certified farmers between the ages of 35 and 40; and if he will make a statement on the matter. [66366/25]

Martin Heydon (Kildare South, Fine Gael)
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While taxation policy is primarily the responsibility of my colleague the Minister of Finance, I work closely with him on taxation issues to ensure it is consistent with Government priorities for the agri-food sector.

In Budget 2026, we worked together to renew the 100% Young Trained Farmer Stamp Duty Relief, where subject to certain criteria, no stamp duty is paid. And, in line with the Commission on Generational Renewal in Farming’s recommendation to bring more certainty to succession planning, this was extended by four years instead of the normal three years for such measures. Agricultural Relief is a key measure for succession, as noted by the Commission, and I am pleased this critical taxation measure also remains in place.

In addition to these measures, Consanguinity Relief is also available to support the intergenerational transfer of farms. This relief provides, under certain conditions, for a 1% rate of stamp duty to be applicable where a transfer of agricultural land is made to close relations.

Agricultural Relief and the stamp duty exemptions were worth some €325 million in 2024, highlighting the strong Government support for farmers already being provided through then taxation system