Section 81AA of the Stamp Duties Consolidation Act 1999 provides for a stamp duty exemption on the transfer of agricultural land to ‘young trained farmers’. It is covered for State aid purposes under Article 18 of the Agriculture Block Exemption Regulation (ABER) 702/2014, which requires that aid is conditional on the submission of a business plan to the competent authority of the Member State concerned.
In Ireland, Teagasc is responsible for certifying business plans. I understand that, while Teagasc maintain a register of business plans for which a certificate has been issued, they do not record submissions that are not subsequently approved. In 2020, Teagasc approved 602 business plans, with 483 plans approved to date in 2021.