Revenue eBrief No. 105/19

27 May 2019

Registered farm partnerships

Section 667C of the Taxes Consolidation Act 1997 provides for enhanced stock relief at the rate of 50% for farmers who are partners in a “registered farm partnership”. 

Tax and Duty Manual Part 23-02-09  explains the principal features of the Irish tax system as it relates to farmers establishing, registering and maintaining a registered farm partnership. 

The manual has been updated to include details of the fields individual taxpayers should complete on their Form 11 returns when claiming the relief.