asked the Minister for Finance in relation to farm tax liability, the date by which land must have to be transferred for a liability not to arise in 1986; and the reason in the circumstances of persons (details supplied) in County Wexford the entire holding is being assessed collectively when it has been already divided through the Land Registry Office; and if he will clarify the liability position.
Written Answers. - Farm Tax Liability.
108.
Section 9 of the Farm Tax Act, 1985 deals with the charging of farm tax. It provides, inter alia, that tax shall be charged, levied and paid for each year, beginning with such year as may be prescribed, by the person who stands entered as the occupier of a farm in the relevant classification list on the date in which the rate of farm tax for that year is prescribed. The date prescribed by regulations made by the Minister for the Environment was 6 October 1986 and, accordingly, occupiers who stand entered in the 1986 classification list on the 6 October 1986 are liable for farm tax in respect of 1986.
Section 1 (2) of the Farm Tax Act provides that where a person who is the occupier of an agricultural land holding is a relative of a person who is the occupier of another agricultural land holding these persons are deemed for the purposes of the Act to be the same person, unless each holding is farmed and managed separately. Thus the holdings of relatives must be aggregated for farm tax purposes unless it can be shown that they are farmed and managed separately.
Section 20 deals with transfer of land. It imposes a duty on persons who transfer land, and to whom land is transferred, to notify the local authorities who in turn must notify the commissioner. The commissioner having made any investigations he may consider necessary must make any appropriate amendments, consequent upon the transfer, of the classification list concerned.
The persons referred to by the Deputy are, and will, be dealt with by the commissioner in accordance with the provisions outlined above.