Revenue eBrief No. 090/19

02 May 2019

Stamp duty relief on the transfer of land to young trained farmers

The stamp duty manual dealing with relief on the Transfers of land to young trained farmers under section 81AA Stamp Duties Consolidation Act 1999 has been updated to:

  • explain the interaction of consanguinity relief and young trained farmer relief
  • include examples on the calculation of the amount of State aid granted to a young trained farmer in the context of the lifetime ceiling of €70,000 on certain farming-related tax reliefs
  • further clarify the operation of certain EU Regulation qualifying conditions for young trained farmer relief.