Agriculture and Farming – Updates and Guides

Rights of residence and farm transfers


It can often be the case in circumstances where a couple wish to transfer their family farm through the generations that the issue of rights of residence arise. This article considers some of the issues. What is a right of residence? A right of residence , as the nature of the right indicates, consists of […]

Can I lose my right of way?

pathway features

We have already written on this blog on the topic of registration of rights of way.    See our link here However, to be able to register a right of way, it is important to ensure that you have been continuously using your right of way.  That leads one to the question, can I lose my […]

Exemption from Capital Gains Tax – Retirement Relief


A parent may avail of relief known as retirement relief on the disposal of his farm to a child provided certain criteria are met namely:- The parent/farmer must be aged 55 years or over at the date of disposal i.e. the date of transfer of farm to the child. The parent/farmer must have farmed the […]

Capital Acquisitions Tax (Gift or Inheritance Tax) and agricultural relief


Agricultural relief is an extremely important relief affecting most farms in the country. If applicable, it can provide relief of up to 90% on gifts or inheritances of agricultural land and property. The statutory basis for this relief is found in the 2003 CAT Consolidation Act, in particular Section 89 thereof. Insofar as qualifying is concerned, […]