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Advice: Clarity emerging at last on Agricultural Relief conditions

Revenue have moved to clear up the confusion about the 'active farmer' test

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Confusion: The 'active farmer' test for Agricultural Relief is about who farms the land, their qualifications and the amount of time they spend farming

Confusion: The 'active farmer' test for Agricultural Relief is about who farms the land, their qualifications and the amount of time they spend farming

Confusion: The 'active farmer' test for Agricultural Relief is about who farms the land, their qualifications and the amount of time they spend farming

The vast majority of correspondence I receive on foot of my articles relate to some aspect or other of farm succession.

Needless to say, queries about the potential tax issues are top of the list and the 2014 Finance Act changes to Capital Acquisitions Tax and, in particular, Agricultural Relief have caused many a sleepless night for both farmer and practitioner alike.

Agricultural Relief is a must, but not a given, for those who have been gifted or have inherited a farm in that it reduces the tax value of the gift or inheritance to one-tenth of the market value.


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