The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 20 Jan, 2023

Relevant Matter Matters involving public funds

Public Policy Area Finance

Period 1 Sep, 2022 to 31 Dec, 2022

Specific Details Finance Bill 2022

Intended results IFA acknowledges the extension of agri-taxation measures in Budget 2023. IFA propose the following: 1.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. ‘A right to be unzoned' must be secured within legislation. Direct engagement with potentially impacted farmers is essential - 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. - Intent of purpose, consent and commercial demand involving potentially impacted lands (purchased or otherwise) should ultimately determine liability. - 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 5 Authorities without any action/explicit consent on the part of the land owner, especially near smaller urban centres with less housing pressures. - 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 - 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. - 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) - 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. - Residential land owners, who are not liable for RZLT, should not be required to register for the RZLT. Concrete Levy - exemption for farmers using ready-mix justified IFA Propose: - Farmers using ready-mix for farm buildings must be exempt from the concrete levy, otherwise capital expenditure will be postponed. - TAMS reference costs will need to be reviewed again with further upward revision given the phenomenal increase in input costs Temporary Business Energy Scheme IFA Propose: - 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.ts Extension of existing fuel support measures IFA Proposes Any withdrawal from existing levels of support should be done on a very gradual, phased basis. Other key considerations for Government from Budget 2023 - Allocated funding must be increased and secured for future years to give greater economic certainty and protect the traditionally low-income vulnerable sector of suckler farmers. The renewal of the Beef Environment and Efficiency Scheme for sucklers (BEEP-S) was important, but the allocation was too low (€28m vs. €40m previously provided) and will leave support for suckler farmers well below what is needed. - It is essential that primary producers, given their elevated risk to Brexit, now and into the future, get the highest allocation of available funds toward the provision of a series of targeted measures to help build on-farm resilience. Similar to that employed for the Fishing & Maritime sectors, a significant proportion of BAR funding should be ring-fenced and held specifically for primary producers. - All farmers eligible for an agri-environment scheme, if desired, should receive 2023 payment - this can be done by offering a bridging payment to farmers who are not successful in Tranche 1 of ACRES that matches their previous agri-environmental scheme payment, or alternatively by paying an upfront payment in 2023 for Tranche 2 ACRES participants, similar to the way REPS payments were in the past. - The existing deadline for Tranche 1 of the Agri-Climate Rural Environment Scheme (ACRES) should be extended and/or the application process simplified to maximise farmer uptake. Renewable energy investment must be independent of TAMS IFA proposes 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, Rose Mary McDonagh IFA Farm Business Chair, Damian McDonald IFA Director General, Elaine Farrell IFA Director of Governance & Oireachtas Engagement, Shane Whelan 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

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Submission (1)

Email (1)

Informal communication (6-10)

Phone call (2-5)

Meeting (2-5)

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 McGuinness TD (Dáil Éireann, the Oireachtas)

Bernard Durkan TD (Dáil Éireann, the Oireachtas)

Mick Barry TD (Dáil Éireann, the Oireachtas)

Pearse Doherty TD (Dáil Éireann, the Oireachtas)

Mairéad Farrell TD (Dáil Éireann, the Oireachtas)

Steven Matthews TD (Dáil Éireann, the Oireachtas)

Jim O'Callaghan TD (Dáil Éireann, the Oireachtas)

Neale Richmond TD (Dáil Éireann, the Oireachtas)

Peadar Tóibín TD (Dáil Éireann, the Oireachtas)

Maria Byrne Senator (Seanad)

Pat Casey Senator (Seanad)

Aidan Davitt Senator (Seanad)

Alice-Mary Higgins Senator (Seanad)

Marie Sherlock Senator (Seanad)

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

Charlie McConalogue Minister (Department of Agriculture, Food and the Marine)

Patrick Donohoe Special Adviser (Department of Agriculture, Food and the Marine)

Brendan Gleeson Secretary General (Department of Agriculture, Food and the Marine)