Relevant Matter
Matters involving public funds
Public Policy Area
Taxation
Period
1 May. 2026 to 31 Aug. 2026
Specific Details
Commercial Rates on Farm Buildings
Intended results
To highlight that the outcome of a court case on rates could have significant ramifications for the wider agricultural sector. There is now serious concern that the judgment could lead to a broader range of agricultural buildings and activities becoming liable for commercial rates.
To emphasise that IFA has been raising this issue for some time, particularly in relation to the increasing number of cases where buildings associated with primary agricultural production have been deemed rateable. While cases to date have been particularly evident in the horticulture and tillage sectors, the potential implications of this judgment could extend far beyond these sectors.
To stress that the Valuation Act 2001 provides exemptions for relevant agricultural property, including agricultural land, land developed for horticulture and farm buildings. These exemptions must be fit for purpose and continue to protect buildings and structures that are genuinely used for agricultural and primary production purposes.
To highlight that farmers are already facing significant increases in production costs and pressure on margins. The prospect of additional commercial rates bills would place a further and potentially substantial financial burden on farm businesses. It would also create significant uncertainty for farmers, many of whom may be forced to engage valuation, planning and legal professionals to establish whether their buildings or activities are liable for rates
Name of person primarily responsible for lobbying on this activity
Francie Gorman IFA President, Damian McDonald IFA Director General, Tadhg Buckley IFA Director of Policy & Chief Economist, Niamh Brennan IFA Senior Policy Officer
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.
Informal communication (6-10)
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.
Barry Cassidy
Special Adviser (Department of Agriculture, Food and the Marine)
Brian Purcell
Adviser to Minister (Department of Agriculture, Food and the Marine)
Jack White
Special Adviser (Department of Agriculture, Food and the Marine)
Martin Heydon
Minister (Department of Agriculture, Food and the Marine)
Niall Collins
Minister of State (Department of Agriculture, Food and the Marine)
Michael Moynihan
Minister of State (Department of Education)
Simon Harris
Tánaiste and Minister (Department of Finance)
Clare Mungovan
Special Advisor (Department of Foreign Affairs)
Clare Mungovan
Special Advisor (Department of Foreign Affairs)
Jack Chambers
Minister (Department of Public Expenditure, National Development Plan Delivery and Reform)
Niall Collins
Minister of State (Department of Agriculture, Food and the Marine)
Jack White
Adviser to Minister (Department of Agriculture, Food and the Marine)