Approved Trained Farmer Qualifications

There are particular educational requirements in place to qualify for certain Revenue Commissioners tax exemptions and Department of Agriculture, Food and the Marine (DAFM) schemes. 

A person is deemed to meet the educational requirements for "Trained Farmer" status if they hold an approved qualification.  

Revenue Commissioners - Trained Farmer Qualifications 

A number of Tax Relief Schemes require the beneficiary of the relief to holde a trained farmer qualification.

The applicable tax relief schemes are:

Capital Acquisitions Tax

• Agricultural relief – section 89 Capital Acquisitions Tax Consolidation Act 2003

Income Tax / Corporation Tax

• Stock relief for young trained farmers – section 667B Taxes Consolidation Act (TCA) 1997
• Special provisions for registered farm partnerships – section 667C TCA 1997
• Succession farm partnerships – section 667D TCA

Stamp Duty

• Transfers to young trained farmers – section 81AA Stamp Duties Consolidation Act (SDCA) 1999
• Relief for certain leases of farmland – section 81D SDCA 1999
• Consanguinity relief – Schedule 1 SDCA 1999

Further information on these schemes is available on the website of the Revenue Commissioners 

View the list of Approved Trained Farmer Qualifications for Revenue

DAFM - Trained Farmer Qualifications

The list of approved Trained Farmer Qualifications for Department of Agriculture, Food and the Marine (DAFM) schemes can be viewed at the DAFM website.