The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 19 Sep, 2025

Relevant Matter Matters involving public funds

Public Policy Area Taxation

Period 1 May, 2025 to 31 Aug, 2025

Specific Details Agri Taxation - Capital Gains Tax (CGT)

Intended results To propose that Indexation relief should be restored and extended to include periods of ownership post 2002. Farm Restructuring Relief (CGT) To propose that tax relief is extended for another three years. An applicant for Farm Restructuring CGT Relief should be given approval for this relief in advance of a sale or exchange taking place. Capital Gains Tax (CGT) Entrepreneur Relief To propose that if a landowner wishes to sell land to a long-term tenant, then the CGT Entrepreneur relief of 10% should apply to incentivise supporting the genuine farmer and giving the long-term tenant preferred status. To propose that agricultural land that is subject to Compulsory Purchase Order (CPO) should not be categorised as ‘development' land and should still qualify for CGT Entrepreneur relief. Farmers cannot be disadvantaged by the State's decision to initiate a CPO To propose that the lifetime limit of €1m on the CGT Entrepreneur relief should be increased in Budget 2026. The enhancement of CGT Entrepreneur Relief is an important measure to encourage risk-taking, investment, and the subsequent disposal of business assets during an individual's lifetime. Interaction of CGT Entrepreneur Relief & CGT Retirement Relief To propose that the interaction between the two CGT reliefs should be removed allowing both reliefs to operate separately. An individual should be able to avail themselves in full, of the CGT Entrepreneur Relief and the CGT Retirement Relief throughout their lifetime, subject to satisfying the qualifying conditions of each relief Extending 10-year Ownership and Usage Period for CGT Retirement Relief to Spouse for Lifetime Transfers To propose that, where a farmer has owned and used an asset for 10 years and the asset is transferred into joint names, the transferee spouse should inherit the same time ownership and usage status.

Name of person primarily responsible for lobbying on this activity Francie Gorman IFA President, Bill O'Keeffe Farm Business Chair, Robert Malone IFA Senior Policy Executive

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

Mass communications

Letter All TDs

Submission All TDs

Letter All Senators

Submission All Senators

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Letter (1)

Meeting (2-5)

Email (11-20)

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.

Barry Cowen MEP (European Parliament)

Brian Purcell Special Adviser (Department of Agriculture and the Marine)

Martin Heydon Minister (Department of Agriculture, Food and the Marine)

Brian Brennan TD (Dáil Éireann, the Oireachtas)

Malcolm Byrne TD (Dáil Éireann, the Oireachtas)

Christopher O'Sullivan Minister of State (Department of Housing, Planning,Community and Local Government)

Emer Higgins Minister of State (Department of Public Expenditure, NDP Delivery and Reform)

Helen McEntee Minister (Department of Education)

Noel Grealish Minister of State (Department of Agriculture, Food and the Marine)

Peter Burke Minister (Department of Enterprise, Trade and Employment)

James Browne Minister (Department of Housing, Local Government and Heritage)

Jennifer Carroll MacNeill Minister (Department of Health)

Michael Healy-Rae Minister of State (Department of Agriculture, Food and the Marine)

Michael Moynihan Minister of State (Department of Education)

Paschal Donohoe Minister (Department of Finance)

Sean Canney Minister of State (Department of Transport)