Dáil Éireann Debate, Thursday - 18 December 2025
211. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will consider introducing a reduced stamp duty of 1% on land purchases for full-time farmers with a green cert between the ages of 35 and 40, to help ensure the long-term sustainability of Irish agriculture; and if he will make a statement on the matter. [69979/25]
View answerThe focus of this question seems to be a request that the Young Trained Farmer (Stamp Duty) relief, be tapered through providing a reduced Stamp Duty rate of 1% on land purchases by full time farmers with a green cert between the ages of 35 and 40.
Currently this relief which is legislated for in Section 81AA of the Stamp Duties Consolidation Act 1999, provides a full exemption from Stamp Duty on the transfer of farmland (which would normally apply at a rate of 7.5%), subject to certain conditions being met.
The main conditions for the relief are that the transferee:
• is under 35 years of age on the date of execution of the deed of transfer,
• holds an approved agricultural qualification,
• intends to spend not less than 50% of their normal working time farming the land for a period of not less than 5 years from the date the land is transferred,
• intends to retain ownership of that land for a period of at least 5 years from the date the land is transferred,
• submits a business plan to Teagasc before the execution of the instrument concerned, and
• is a microenterprise or small enterprise, as defined in Annex 1 of the EU’s Agricultural Block Exemption Regulation or ABER.
Finance Bill 2025, which is currently working its way through the legislative process, provides for a further extension of the Young Trained Farmer (Stamp Duty) relief to the end of 2029.
The age limit of 35 which applies in terms of Young Trained Farmer reliefs, including the Stamp Duty relief, has previously been examined by my officials, including in the Report on Tax Expenditures published with Budget 2022 (see page 51-55 and annexes of budget-2022-report-on-tax-expenditures-2021.pdf).
The most recent consideration of the age limits applied to agri-tax reliefs took place as part of the work of the Commission on Generational Renewal in Farming. The Commission, established by the Minister for Agriculture, Food and the Marine, stated in its report (published 16 September 2025, and available on the website of Minister Heydon's Department) that “An age limit of 35 currently applies to the Stamp Duty Relief for Young Trained Farmers. Any extension of this age limit would negatively affect the intergenerational transfer of farms and the Commission does not believe it should be changed” (page 121).
While the tapering of the relief as suggested in this question was not raised in the reports that I have referenced, it is likely that the same issues which gave rise to the decisions/recommendations outlined in them would apply in that regard.
It continues to be the view of my Department that 35 is an appropriate maximum age limit for such reliefs as it best serves their primary purpose of facilitating and encouraging intergenerational farm transfers.
However, a range of measures in relation to farming and the sustainability of farming are kept under review, as part of the annual Budget and Finance Bill process and as part of wider tax policy considerations.
