Finance Act 2022
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Trained farmer qualifications | ||
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95. (1) The Principal Act is amended— | ||
(a) by the insertion of the following section after section 654: | ||
“Trained farmer qualifications | ||
654A. (1) In this section— | ||
‘relevant provisions’ means— | ||
(a) sections 667B and 667C, | ||
(b) section 89 of the Capital Acquisitions Tax Consolidation Act 2003 , and | ||
(c) sections 81AA and 81D of, and Schedule 1 to, the Stamp Duties Consolidation Act 1999 ; | ||
‘specified list’ has the meaning given to it by subsection (3); | ||
‘Table’ has the meaning given to it by subsection (2); | ||
‘Teagasc’ means Teagasc - the Agriculture and Food Development Authority; | ||
‘trained farmer qualification’ has the meaning given to it by subsection (2). | ||
(2) For the purposes of the relevant provisions, a reference in those provisions to a ‘trained farmer qualification’ means— | ||
(a) a qualification set out in the Table to this section (in this section referred to as the ‘Table’), or | ||
(b) any other qualification that Teagasc certifies— | ||
(i) as corresponding to a qualification set out in the Table, and | ||
(ii) as being deemed by the Qualifications and Quality Assurance Authority of Ireland to be at least at a level equivalent to that of the qualification set out in the Table. | ||
(3) For the purposes of this section, Teagasc shall— | ||
(a) establish and maintain a list of trained farmer qualifications (in this section referred to as the ‘specified list’), | ||
(b) publish the specified list on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate, | ||
(c) amend the specified list as necessary and appropriate to ensure it is up to date by— | ||
(i) adding thereto any other qualification certified under subsection (2)(b), and | ||
(ii) where subsection (4) applies, deleting therefrom, | ||
and | ||
(d) publish the specified list as amended under paragraph (c) on a website maintained by or on behalf of Teagasc and by such other means as Teagasc considers appropriate. | ||
(4) This subsection shall apply in relation to a trained farmer qualification certified under paragraph (b) of subsection (2) which ceases to satisfy the requirements set out in subparagraphs (i) and (ii) of that paragraph. | ||
TABLE | ||
1. Qualifications awarded by the Qualifications and Quality Assurance Authority of Ireland: | ||
(a) Level 6 Advanced Certificate in Farming; | ||
(b) Level 6 Advanced Certificate in Agriculture; | ||
(c) Level 6 Advanced Certificate in Dairy Herd Management; | ||
(d) Level 6 Advanced Certificate in Drystock Management; | ||
(e) Level 6 Advanced Certificate in Agricultural Mechanisation; | ||
(f) Level 6 Advanced Certificate in Farm Management; | ||
(g) Level 6 Advanced Certificate in Machinery and Crop Management; | ||
(h) Level 6 Advanced Certificate in Horticulture; | ||
(i) Level 6 Advanced Certificate in Forestry; | ||
(j) Level 6 Advanced Certificate in Stud Management; | ||
(k) Level 6 Advanced Certificate in Horsemanship; | ||
(l) Level 6 Specific Purpose Certificate in Farm Administration; | ||
(m) Higher Certificate in Agriculture; | ||
(n) Bachelor of Science in Agriculture; | ||
(o) Higher Certificate in Agricultural Science; | ||
(p) Bachelor of Science in Agricultural Science; | ||
(q) Bachelor of Science (Honours) in Land Management, Agriculture; | ||
(r) Bachelor of Science (Honours) in Land Management, Horticulture; | ||
(s) Bachelor of Science (Honours) in Land Management, Forestry; | ||
(t) Higher Certificate in Engineering in Agricultural Mechanisation; | ||
(u) Bachelor of Science in Rural Enterprise and Agri-Business; | ||
(v) Bachelor of Business in Rural Enterprise and Agri-Business; | ||
(w) Bachelor of Science in Agriculture and Environmental Management; | ||
(x) Bachelor of Science in Horticulture; | ||
(y) Bachelor of Arts (Honours) in Horticultural Management; | ||
(z) Bachelor of Science in Forestry; | ||
(aa) Higher Certificate in Business in Equine Studies; | ||
(ab) Bachelor of Science in Equine Studies; | ||
(ac) Bachelor of Business in Equine Studies; | ||
(ad) Higher Certificate in Science Applied Agriculture; | ||
(ae) Bachelor of Science (Honours) in Sustainable Agriculture; | ||
(af) Bachelor of Science (Honours) in Agriculture. | ||
2. Other qualifications: | ||
(a) Bachelor of Agricultural Science - Animal Crop Production awarded by University College Dublin; | ||
(b) Bachelor of Agricultural Science - Agri-Environmental Science awarded by University College Dublin; | ||
(c) Bachelor of Agricultural Science - Animal Science awarded by University College Dublin; | ||
(d) Bachelor of Agricultural Science - Animal Science Equine awarded by University College Dublin; | ||
(e) Bachelor of Agricultural Science - Dairy Business awarded by University College Dublin; | ||
(f) Bachelor of Agricultural Science - Food and Agribusiness Management awarded by University College Dublin; | ||
(g) Bachelor of Agricultural Science - Forestry awarded by University College Dublin; | ||
(h) Bachelor of Agricultural Science - Horticulture, Landscape and Sportsturf Management awarded by University College Dublin; | ||
(i) Bachelor of Veterinary Medicine awarded by University College Dublin; | ||
(j) Bachelor of Science in Equine Science awarded by the University of Limerick; | ||
(k) Diploma in Equine Science awarded by the University of Limerick; | ||
(l) Bachelor of Science (Honours) in Agriculture awarded by the Dundalk Institute of Technology; | ||
(m) Bachelor of Agricultural Science - Agricultural Systems Technology awarded by University College Dublin; | ||
(n) Bachelor of Science in Agricultural Science awarded by Munster Technological University; | ||
(o) Bachelor of Science in Sustainable Farm Management and Agribusiness awarded by South East Technological University; | ||
(p) Bachelor of Science (Honours) in Sustainable Farm Management and Agribusiness awarded by South East Technological University; | ||
(q) Bachelor of Science in Agriculture awarded by Atlantic Technological University; | ||
(r) Higher Certificate in Science in Agriculture awarded by Atlantic Technological University; | ||
(s) Quality and Qualifications Ireland Level 6 Specific Purpose Certificate in Farming; | ||
(t) Bachelor of Science (Honours) in Agricultural Science awarded by South East Technological University.”, | ||
(b) in section 667B— | ||
(i) by the substitution of the following subsection for subsection (2): | ||
“(2) The conditions required by this subsection are that the individual referred to in the definition of ‘qualifying farmer’ in subsection (1) is the holder of a trained farmer qualification (within the meaning given by section 654A).”, | ||
(ii) by the deletion of subsection (4), and | ||
(iii) by the deletion of the Table to that section, | ||
and | ||
(c) in section 667C— | ||
(i) in subsection (1A)(b)(v)(II) , by the substitution of the following subclause for subclause (A): | ||
“(A) is the holder of a trained farmer qualification (within the meaning given by section 654A), and”, | ||
and | ||
(ii) in subsection (4A)(a), by the deletion of subparagraph (vi). | ||
(2) The Capital Acquisitions Tax Consolidation Act 2003 is amended, in section 89(1), in the definition of “farmer”, by the substitution of “Schedule 2 or 2A to the Stamp Duties Consolidation Act 1999 or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997 )” for “Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999 ”. | ||
(3) The Stamp Duties Consolidation Act 1999 is amended— | ||
(a) in section 81AA— | ||
(i) in subsection (1)— | ||
(I) by the substitution of “In this section” for “In this section and Schedule 2B”, and | ||
(II) by the deletion of the definition of “Schedule 2B qualification”, | ||
(ii) in subsection (2), by the substitution of “a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997 )” for “a Schedule 2B qualification”, | ||
(iii) by the deletion of subsection (6), | ||
(iv) in subsection (11), by the substitution of the following paragraph for paragraph (a): | ||
“(a) For the purposes of this subsection, a person ‘achieves the standard’ at any time where at that time the person satisfies the conditions set out in subsection (2), (3), (4) or (5) and whether a person has or has not achieved the standard shall be construed accordingly.”, | ||
(v) in subsection (14)(b), by the substitution of “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997 ” for “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B”, and | ||
(vi) in subsection (15), by the substitution of “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of the Table to section 654A of the Taxes Consolidation Act 1997 ” for “to be the holder of a qualification corresponding to that set out in subparagraph (b) of paragraph 1 of Schedule 2B”, | ||
(b) in section 81D(4)(a), by the substitution of “a qualification set out in Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997 )” for “a qualification set out in Schedule 2, 2A or 2B to the Act”, | ||
(c) in Schedule 1, under the heading “CONVEYANCE or TRANSFER on sale of any property other than stocks or marketable securities or a policy of insurance or a policy of life insurance”— | ||
(i) in paragraph (5)(aa)(ii)(I), by the substitution of “Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997 )” for “Schedule 2, 2A or 2B to the Act”, and | ||
(ii) in paragraph (5)(ab)(i), by the substitution of “Schedule 2 or 2A to the Act or a trained farmer qualification (within the meaning given by section 654A of the Taxes Consolidation Act 1997 )” for “Schedule 2, 2A or 2B to the Act”, | ||
and | ||
(d) by the deletion of Schedule 2B. | ||
(4) Subsections (1), (2) and (3) shall come into operation on 1 January 2023. |