Leasing Farm Land

Who can Claim


Subject to certain conditions, an individual aged 40 years or over, or an individual who is permanently incapacitated by mental or physical infirmity from carrying on a trade of farming, is entitled to have up to €12,000 of income derived from the leasing of farm land exempted from tax. Qualifying leases must be for a minimum period of five years. Where the leases are for seven years or more, the exemption is increased to €15,000.


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