Relevant Matter
Legislation
Public Policy Area
Finance
Period
1 Sep, 2018 to 31 Dec, 2018
Specific Details
Implementation of Article 18 of Commission Regulation (EU) No. 702/2014 25
Intended results
Seeking clarification on the proposed changes to the taxation reliefs affecting young farmers Commission Regulation (EU) No. 702/2014 25. In the regulation on the block exemption and in Article 17 and 18 it refers to start-up aid for young farmers - what is start-up aid? How long does it last for?
How the maximum limit of €70,000 relief is calculated post the proposed implementation date. Clarification re
whether the €70,000 limit reduced by accumulated reliefs on stock or potentially relief claimed under partnership exemption since 2014? At what rate is the €70,000 ceiling of the reliefs measured at? Is it the 1% Consanguinity rate or the 6%? If the 1% is deemed to be state aid and if it is deemed, does this affect the €70,000 cap for young farmers?
Retrospective implementation of the regulation. Clarification re. is that limit reduced by reliefs claimed [2014-2022] prior to the proposed Irish implementation date of 1st Jan 2019? Seek clarification how the 5 years as stated in the regulation applies and works.
Stamp duty - clarify Government's commitment to young farmers - in light of the €70,000 cap that is brought in on the Stamp Duty, given the recent increase in the rate nationally and its interaction/aggregating with other reliefs, it appears contradictory.
Name of person primarily responsible for lobbying on this activity
Martin Stapleton IFA Farm Business Chair
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.
Email (2-5)
Follow up email requesting further information
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.
John Hogan
Assistant Secretary (Department of Finance)
Sinead McPhillips
Assistant Secretary (Department of Agriculture, Food and the Marine)
Michael McGrath
TD (Dáil Éireann, the Oireachtas)
Charlie McConalogue
TD (Dáil Éireann, the Oireachtas)
Tim Lombard
Senator (Seanad)