Relevant Matter
Legislation
Public Policy Area
Finance
Period
1 Sep, 2023 to 31 Dec, 2023
Specific Details
Finance Bill 2023
Intended results
To acknowledge the extension of agri-taxation measure and supports in Budget 2024.
Residential Zoned land Tax (RZLT)
To propose that the Residential Zoned land Tax should not apply to currently used agricultural land in a manner similar to the exemption provided under the Vacant Site Levy exemption.
That, impacted land owners, potentially liable to RZLT, must be directly contacted and informed of potential liability and the existing timeline for farmers to make a submission against potential liability should be extended considerably.
That, intent of purpose, consent and commercial demand involving potentially impacted lands (purchased or otherwise) should ultimately determine liability.
That, ‘a right to be unzoned' must be secured within legislation or automatic ‘zoning reset' occur where actively used farm lands have been zoned for residential development by Local Authorities without any action/explicit consent on the part of the land owner, especially near smaller urban centres with less housing pressures.
That, an independent, simple, cost-effective centralised mechanism of changing the zoned status of lands without justification must be provided for farmers wishing to change the zoned status of their land back to ‘agricultural use', with a legislative clause included within such applications that such lands cannot be subsequently acquired by Local Authorities by way of Compulsory Purchase Order.
That as there is no de-zoning facility provided for after 2022-23, this must be rectified and specifically provided for in legislation. Adequate protections must be afforded to farmers subject to future changes in land ownership and/or in zoning to residential development by Local Authorities.
That Revenue must reimburse any extra tax previously paid (including re-installation of all available tax credits) on the transfer of land where relevant (i.e. where zoned vs dezoned land valuations were utilised in assessments)
That per Section 653AHA, sites subject to a relevant contract entered into prior to 1st January 2022 are not subject to the RZLT. Such exemption should extend to include all relevant contracts entered into before the enforcement of the RZLT i.e. February 2024.
That residential land owners, who are not liable for RZLT, should not be required to register for the RZLT.
Concrete Levy
That farmers using ready-mix for farm buildings must be exempt from the concrete levy, otherwise capital expenditure will be postponed.
That the Targeted Agricultural Modernisation Scheme (TAMS) reference costs will need to be reviewed again with further upward revision given the phenomenal increase in input costs.
That, a full regulatory impact assessment of the proposed levy is required before implementation.
Temporary Business Energy Scheme
To acknowledge that the introduction of the the Temporary Business Energy Scheme within the Finance Bill is an important support measure against the escalating price crisis.
To propose that that this figure must be increased to €250,000 in line with the amended Temporary Crisis Framework initiated from 28th October 2022.
Further update and clarification are also required that ‘energy intensive' farm businesses (i.e. energy/electricity is greater than 3% production value or turnover) may also avail of Section 2.4 of said framework (‘Aid for additional costs due to exceptionally severe increases in natural gas and electricity prices') and claim for a maximum of 50% of eligible costs up to a cumulated €4m limit, where all listed criteria is satisfied
Extension of existing fuel support measures
That, any withdrawal from existing levels of support should be done on a very gradual, phased basis.
To propose that renewable energy installations should be funded independent of TAMS by the Department of Environment; restrictions on the volumes that farmers can sell onto the Grid when grant-aided must be lifted; and the actions of farmers should be reflected in the emission reduction target for Agriculture.
Name of person primarily responsible for lobbying on this activity
Tim Cullinan IFA President, Karol Kissane IFA Senior Policy Executive, Rose Mary McDonagh IFA Farm Business Chair, Tadhg Buckley IFA Director of Policy & Chief Economist
Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?)
No
Did you manage or direct a grassroots campaign?
No
Was this lobbying done on behalf of a client?
No
Lobbying activity
The following activities occurred for this specific Subject Matter Area.
Designated public officials lobbied
The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them.
As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.
Claire Kerrane
TD (Dáil Éireann, the Oireachtas)
Emma Cunningham
Assistant Secretary (Department of Finance)
Jennifer Carroll MacNeill
Minister of State (Department of Finance)
John Hogan
Secretary General (Department of Finance)
Michael McGrath
Minister (Department of Finance)
Pearse Doherty
TD (Dáil Éireann, the Oireachtas)
Tim Lombard
Senator (Seanad)
Seán Kyne
Senator (Seanad)