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 Taxation Measures to Support Climate Action

Intended results To propose that all farm equipment, which contributes to increased emission efficiency, such as LESS equipment or capital investment in developing bioeconomy supply chains, should qualify for accelerated capital allowances and be exempt from VAT. To propose reduced excise duty on Hydrated vegetable oil fuel (HVO) To propose that, if any percentage of the farm is dedicated to farm forestry, it should be defined as agricultural land and the CAT Agricultural Relief applied to the whole farm. To propose that farm forestry is treated in a similar manner in relation to the Consanguinity and Young Trained Farmers Stamp Duty Reliefs as it is with CAT Agricultural Relief, where it is defined as agricultural land. To propose that, where a non-farmer buys forestry, the normal commercial rate of stamp duty should apply to the full value of land and timber. This is required to ensure forestry remains primarily in the hands of genuine farmers. To propose that the calculations used to determine the area of land on which solar panels are installed, for the purposes of CGT Retirement Relief and CAT Agricultural Relief, should only include the footprint of the structures mounting solar panels, ancillary equipment and service roadways (i.e. areas not capable of being grazed) and should exclude any area capable of being grazed by agricultural livestock either under, around or in between panels, ancillary equipment and roadways. To propose that consideration should be afforded as to whether the CGT/ CAT reliefs for solar panels referenced above should also extend to also include wind farms, given their increasing role in meeting our renewable energy targets. To propose that, to better advance or promote increased utilisation of on-farm sustainability measures, farm operations that are utilised for Research Trials / Demonstration purposes (for example Signpost farms) by Companies / Agricultural Institutions should be afforded an additional annual income tax credit.

Name of person primarily responsible for lobbying on this activity Francie Gorman IFA President, Bill O'Keeffe IFA 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)

Submission (1)

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.

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)

Malcolm Byrne TD (Dáil Éireann, the Oireachtas)

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)