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Farming

  1. Overview
  2. What is farming?
  3. Charge to tax
  4. Income averaging
  5. Share farming

What is farming?

Farming means farming land in the State wholly or mainly occupied for the purposes of husbandry. This includes:

  • normal farming
  • horse breeding
  • cattle dealing
  • fruit growing
  • any form of husbandry, which involves the use of the land or its produce.

Market gardening is excluded from the definition of farming for tax purposes. This is the occupation of land as a nursery or garden for growing produce for sale.

Next: Charge to tax

Published: 27 August 2020 Print this page

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