The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 21 May, 2020

Relevant Matter Public policy or programme

Public Policy Area Finance

Period 1 Jan, 2020 to 30 Apr, 2020

Specific Details FARM FINANCE & TAXATION PRIORITIES - IFA Submission to the Political Parties and Dáil Candidates for 2020 General Election

Intended results Farm Finance • The Future Growth Loan Scheme must be continued with the provision of additional funding to meet demand. • All banks should maximise the drawdown of European Investment Bank funding to make available low-cost finance to farmers. Stamp Duty - • Agricultural assets must be removed from the commercial definition and revised in line with the residential stamp duty charge of 1% up to €1m, and 2% thereafter. Intergeneration Renewal • In order to ensure viable family farm units, the CAT Category A threshold (parent and child) must be increased from €335,000 to €500,000. • The interaction between CGT Entrepreneur Relief and CGT Retirement Relief must be removed, so that an individual should be able to avail, in full, of the two reliefs over the course of their lifetime, subject to satisfying the qualifying conditions of each relief. • Agriculture relief must be focused on the inter-family transfer Climate Challenge & Carbon Tax - • Meaningful incentives and reliefs must be put in place to encourage on-farm generation of renewable energy. • The €6 per tonne increase in carbon tax in Budget 2020 must be reversed for agriculture and Marked Gas Oil (agri-diesel) exempted from any carbon tax increases, while there is no viable alternative. Capital Investment - • Farm equipment, which contributes to increased emission efficiency such as low-emission slurry spreading, and capital investment in developing bioeconomy supply chains must qualify for accelerated capital allowances. Farm Safety Incentives - • Agricultural workers must be eligible for flat-rate expenses, in line with similar employees in the sector, at an estimated rate of €651.70 • Non-registered farmers must be allowed reclaim VAT on costs for purchasing and maintaining farm safety equipment to help maintain best safety standards, via the VAT 58 form.

Name of person primarily responsible for lobbying on this activity Tim Cullinan - IFA President

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

Letter All MEPs

Submission All Senators

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Informal communication (2-5)

Phone call (2-5)

Event / Reception (1)

Social Media (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.

Micheál Martin Taoiseach (Dáil Éireann, the Oireachtas)

Charlie McConalogue TD (Dáil Éireann, the Oireachtas)

Jackie Cahill TD (Dáil Éireann, the Oireachtas)

John Paul Phelan TD (Dáil Éireann, the Oireachtas)

Paul Daly Senator (Seanad)

Leo Varadkar Taoiseach (Department of the Taoiseach)

Michael Creed Minister (Department of Agriculture, Food and the Marine)

Philip O'Callaghan Special Adviser (Department of the Taoiseach)

Nick Miller Spokesman and Communications Adviser for the Taoiseach (Department of the Taoiseach)

Eamon Ryan TD (Dáil Éireann, the Oireachtas)

Mary Lou McDonald TD (Dáil Éireann, the Oireachtas)

Martin Ferris TD (Dáil Éireann, the Oireachtas)

Brendan Howlin TD (Dáil Éireann, the Oireachtas)

Willie Penrose TD (Dáil Éireann, the Oireachtas)

Seán Sherlock TD (Dáil Éireann, the Oireachtas)

Pippa Hackett Senator (Seanad)

Pat Deering TD (Dáil Éireann, the Oireachtas)

Brian Stanley TD (Dáil Éireann, the Oireachtas)

James Browne TD (Dáil Éireann, the Oireachtas)

Kevin O'Keeffe TD (Dáil Éireann, the Oireachtas)

Holly Cairns TD (Dáil Éireann, the Oireachtas)

Andrew Doyle Minister of State (Department of Agriculture, Food and the Marine)

Michelle Mulherin Senator (Seanad)

Noel Grealish TD (Dáil Éireann, the Oireachtas)

Seán Canney TD (Dáil Éireann, the Oireachtas)

Dara Calleary TD (Dáil Éireann, the Oireachtas)

Tim Lombard Senator (Seanad)

Michael Ring Minister (Department of Rural and Community Development)

Aindrias Moynihan TD (Dáil Éireann, the Oireachtas)

Michael Lowry TD (Dáil Éireann, the Oireachtas)

Christopher O'Sullivan Councillor (Cork County Council)

Joe McHugh Minister (Department of Education and Skills)

Heather Humphreys Minister (Department of Business, Enterprise and Innovation)

Helen McEntee Minister of State (Department of Foreign Affairs)

Damien English Minister of State (Department of Housing, Planning and Local Government)

Éamon Ó Cuív TD (Dáil Éireann, the Oireachtas)