Departmental Priorities

Dáil Éireann Debate, Wednesday - 13 October 2021

Wednesday, 13 October 2021

Questions (235)

Michael Creed

Question:

235. Deputy Michael Creed asked the Minister for Agriculture, Food and the Marine his views on the availability of green certificate courses during Covid-19 and the possible implications that a lack of these courses at that time is having or could have on prospective young farmers regarding their eligibility for the various benefits associated with the procurement of a certificate including the tax efficient transfer of family holdings; if he will further consider circumstances in which the Covid-19 pandemic impacted on the delivery of green certificate opportunities for a cohort who now by virtue of exceeding their 35th birthday may no longer be eligible for these tax incentives; the measures being taken or considered by his Department to facilitate this cohort of young farmers; and if he will make a statement on the matter. [50057/21]

Written answers

Minister for Agriculture, Food and the Marine

I understand from Teagasc, the major provider of these courses, that the Green Cert continued to be delivered online during the period affected by the COVID-19 restrictions and that, consequently, no applicant was refused a place or was delayed accessing the course. Additionally, Teagasc was provided with extra teaching resources to deliver the Green Cert.

Details regarding how Teagasc continued to deliver courses during the affected period are as follows:

- Courses that were under way when the pandemic began continued and were finished on schedule. In some cases, course timetables were adjusted to accommodate course delivery within COVID-19 restrictions, but courses did continue to completion on time.

- Teagasc continued to place students on new courses and continue to accommodate all applicants interested in enrolling, in line with our normal practice in this regard.

- There were no exceptional delays in the starting or running of any course, despite the challenges of delivery with the COVID-19 restrictions.

I am informed that Teagasc tries to accommodate all applicants in as timely a manner as possible within the constraints of filling course cohorts into efficient groupings.

I am aware that despite a tax liability at the point of land transfer, there is a facility, where the transfer occurs without a Green Cert (i.e. the relevant agricultural qualification) before the age of 35, whereby this tax can be recouped on achieving the relevant agricultural qualification if achieved within a subsequent timeframe (which I gather is within four years after the date of acquisition of the land). That is, a person who obtains a relevant agricultural qualification within the period of four years after the date on which the deed transferring the land is executed will be able to claim a refund of the stamp duty paid provided all the other conditions are met. The date of the award of the qualification is the date the person became the holder of the qualification.

Details of the relevant qualifications are available on Revenues website at www.Revenue.ie.