Adviser to MinisterSpecial AdviserSpecial AdvisorSpecial Advisor to the Tanaiste
Observed Public Bodies
Department of Agriculture, Food and the MarineDepartment of FinanceDepartment of Foreign AffairsDepartment of Housing, Planning and Local GovernmentDepartment of Housing, Planning, Community and Local GovernmentDepartment of the Taoiseach
Current Oireachtas Committee Memberships
No current committee memberships matched for this official.
Intent: IFA Propose::• IFA supports the Programme for Government commitment to reviewing the thresholds for CAT. As land values have increased, IFA supports the increase of the Category A threshold (parent and child) from the current rate of €400,000 to €500,000.::• Due to changing demographics and family structures, the Favourite Nephew or Niece relief should be extended to a Favourite Successor Relief, allowing the farm to be gifted to someone in a better position to continue farming the land. The movement from Category B/C threshold to Category A would allow for a lower tax liability, protecting the farm's sustainability and promoting generation renewal. This would align with a qualifying successor criterion under the Fair Deal Successor Scheme.::• No age limit requirements should be imposed on farmers seeking relief when transferring land between generations.
Details: Agriculture/Business Relief Capital Acquisition Tax (CAT) Values
Intent: IFA Propose::• An appropriate compensation scheme, funded independent of CAP, is required to ensure farmers currently affected by designation are properly compensated for the farming restrictions placed on them and to account for loss of earnings and devaluation of land. Compensation should be permanent and in place for as long as the designation is in place.::A ‘no compensation, no designation' policy should apply. IFA oppose any further designations on farm land until current designations have been adequately compensated for and existing system inefficiencies redressed.::• No further restrictions should apply to lands currently designated. Instead, increased support (advisory; financial etc) should be provided and agricultural activity allowed to continue.::• Legislative provisions should be introduced to denote the voluntary nature of NRL interventions, with robust protective measures designed and in place to protect the security value and economic interests of adjoining landowners.
Intent: IFA propose the introduction of an agricultural Rainy Day Fund, which allows farmers across all sectors to put aside a small percentage of their gross receipts, whether in their coop, a specially assigned bank account, or a State Farm Volatility Fund.::IFA propose the deferred funds could subsequently be drawn down within the following five years, and the tax due would be paid in the year of withdrawal.
Intent: To highlight that despite consistently delivering a wide range of the highest quality food ingredients globally, most farmers struggle to obtain a positive market return for their endeavours.::IFA propose that targeted sectoral support sucklers (€300/cow), sheep (€35/ewe), tillage (€400/ha for additional land planted; €250/ha for cereal land retained), calf rearing (€100/dairy beef calf); beef sustainability (€100 per dairy and suckling yearling).::IFA propose that strong measures to support committed young farmers, female farmers & new entrants across all schemes.
Details: IFA Budget 2027 Submission - General Farm Schemes
Intent: To highlight that the ANC payment is the first direct payment typically received by farmers annually, and represents an integral revenue stream, particularly for the more vulnerable farm sectors. It offers support to farmers who face significant hardship from factors such as remoteness, difficult topography, climatic problems and poor soil conditions::IFA propose Increased funding should be allocated to the ANC scheme with existing payment rates adjusted for inflation (offering maximum payments of c.€5,500 for Category 1 lands and c.€4,000 for Category 2 lands at existing thresholds) and eligible area increased. This will help better preserve and protect the unique uplands eco-system; avoid land abandonment; and sustain the economic viability of a dwindling cohort of farmers::In 2024, €242.5m was spent on ANC, covering c.2.23m eligible hectares. However, an additional 1.24m ANC hectares was unpaid because of prevailing thresholds set.
Details: IFA Budget 2027 Submission - Areas of Natural Constraints (ANCs)
Intent: To highlight that farmers are fully committed to the enhancement of the environment along with maintaining the economic vibrancy and amenity value of the countryside and rural Ireland. This is demonstrated by the phenomenal uptake and actions taken by farmers in the beleaguered Agri Climate Rural Environment Scheme (ACRES) and the fact that 97% of BISS applicants also committed to undertake voluntary eco-scheme actions.::IFA Propose that All farmers seeking to participate in an agri-environmental scheme must be accommodated. Farmers (most especially young farmers/new entrants) cannot be left without an agri-environmental scheme for the remaining term of the existing CAP programme.::IFA propose::There are a number of short-term changes required of the current ACRES scheme::- All outstanding payments should be issued to farmers as a matter of priority::- The ‘Landscape Bonus Payment' should be issued by way of a lump-sum payment end 2026::- The ceiling of €7,000 for results-based paymen
Intent: To highlight that TAMS has contributed to the upgrading and modernisation of Irish farms, as well as the purchase of new / innovative equipment / technology for many years now, helping improve on-farm efficiencies.::IFA Propose::• Provide at least €100m in funding for TAMS in 2027.::• To keep in line with prevailing prices, investment ceilings should be revised upwards and costings updated.::• Additional items should be added to include grant aid for dribble bars; rubber mats, ATVs, UTVs, virtual collars/ fencing and quad gates::• Increased TAMS grant aid of 70% for slurry storage investment to be made available to all farmers regardless of their Nitrates status and/or current levels of on-farm slurry storage.::• All farm safety; nutrient management; animal welfare & water quality investment items to be prioritised in Rank & Selection criteria.::• Re the Young Farmer Capital Investment Scheme and the Women Capital Investment Scheme, there needs to be established a clear and simplified
Intent: To highlight the long awaited ‘Long Established Young Farmer Scheme' launched in 2025. Despite a lower than required allocation per Budget 2025, less than half of the €5m ring-fenced was actually drawn down from the scheme – a factor of the restrictive eligibility criteria applied and limited application window.::IFA Propose::A Forgotten Farmer scheme be introduced, with all farmers meeting the above parameters eligible to apply for a one-off payment, equivalent to what they would have received under the Installation Aid scheme, together with the following and/or equivalent schemes::- Complementary Income Support for Young Farmers;::- National Reserve;::- TAMS/Young Farmers' Capital Investment Scheme (Access to increased level of 60% grant aid).
Intent: To highlight that IFA believes that a substantial proportion of the Climate and Nature Fund, together with revenues generated through carbon taxation, must be ring-fenced for agriculture. Farmers need certainty that additional climate and environmental obligations will be matched by dedicated financial supports and that Government is committed to delivering a genuine Just Transition for farm families.::IFA Propose::• Additional financing under the Climate and Nature Fund must be allocated and ring fenced to support the following measures and provide farmers with the long-term certainty required to invest in climate action and environmental improvements.::• Introduce a targeted grant aid scheme, alongside Accelerated Capital Allowance (ACA) supports, to accelerate farmer investment in proven measures delivering measurable climate, biodiversity and water quality outcomes. The scheme should prioritise nutrient management technologies, low-emission slurry spreading equipment, water protect
Details: Climate & Nature Fund - Delivering a Just Transition for Agriculture
Intent: To highlight that a dedicated energy efficient scheme to assist farmers to take measures to adopt emerging technologies that will decarbonise and reduce dependency on fossil fuels should be introduced with direct funding from the Climate & Nature Fund.::IFA propose funding for:::• Electrical equipment replacing Internal combustion engines – EV Quads, Loaders, slurry collectors, feeding systems, cubicle bedding machines.::• GPS equipment::• Liquid fertiliser infrastructure and equipment on farms
Details: IFA Budget 2027 Submission - Energy Efficient on Farm Equipment
