Fergus O'Dowd
Ceist:366. Deputy Fergus O'Dowd asked the Minister for Agriculture, Food and the Marine if a level 3 extended diploma in agriculture (details supplied) qualifies a person for the young farmers exemption. [9212/17]
Amharc ar fhreagraDáil Éireann Debate, Thursday - 23 February 2017
366. Deputy Fergus O'Dowd asked the Minister for Agriculture, Food and the Marine if a level 3 extended diploma in agriculture (details supplied) qualifies a person for the young farmers exemption. [9212/17]
Amharc ar fhreagraThe current minimum agricultural education requirement to qualify for access to Department of Agriculture schemes and Revenue tax exemptions is ‘Level 6’ on the National Framework of Qualifications. Qualifications that meet the minimum standard are listed in Revenue Leaflet SD2B. I am advised that a level 3 qualification obtained in Northern Ireland is equivalent to a level 5 award on the Irish National Framework of Qualifications. As such, it does not fulfil the qualification requirements pertaining to scheme payments and/or tax exemptions.