Dáil Éireann Debate, Tuesday - 12 March 2019
90. Deputy Michael Healy-Rae asked the Minister for Finance the reason the Revenue Commissioners will not accept correspondence from agricultural colleges (details supplied); and if he will make a statement on the matter. [11537/19]
Amharc ar fhreagraI am advised by Revenue that, in relation to tax reliefs for ‘young trained farmers’, different verification procedures may be applied depending on whether the particular course is a course approved by Teagasc, with qualifications awarded by the Qualifications and Quality Assurance Authority of Ireland, or a course with qualifications awarded directly by third-level institutions.
The appropriate verification treatment to be applied depends on the facts and circumstances of each case. In the case of qualifications awarded by the Qualifications and Quality Assurance Authority of Ireland, the usual position is that a letter issued to a young farmer by a college contains details about course completion and results but also indicates that the attainment of the required qualification depends on external verification by Teagasc still to be carried out and that a certificate will be provided following this verification. Such a letter would not be accepted by Revenue as evidence of a young farmer having attained the qualification as the required verification had not been carried out.
The ‘details supplied’ in relation to this case do not contain sufficient information to allow Revenue to give a definitive view on the matter. If there is an actual case involved, the Deputy might provide more detailed information as follows:
- the name of the young farmer,
- the name of the course and college involved,
- the date of the Teagasc external verification (if relevant),
- the date of the award of the qualification/receipt of the certificate, and
- whether or not the farmland has been transferred to the young farmer and, if so, the date of execution of the deed of transfer.
Alternatively, the Deputy, or the farmer involved if this concerns an actual case, might wish to contact Revenue directly to discuss the matter. In this regard, contact should be made with Imelda Scally in Revenue’s National Stamp Duty Office at 01-8589324 or iscally@revenue.ie.
