Long-term leasing has proven to be a very tax-efficient and useful land use and land mobility model, benefiting both farmers and landowners.Stamp duty relief applies to long-term leases of agricultural land. No stamp duty applies to agricultural land leases greater than six years.
Long-term leasing has proven to be a very tax-efficient and useful land use and land mobility model, benefiting both farmers and landowners.
Stamp duty relief applies to long-term leases of agricultural land. No stamp duty applies to agricultural land leases greater than six years.
Income tax relief is available to landowners who enter into long-term qualifying agricultural leases. For landowners to avail of these income tax exemptions (€30,000 income tax-free per year per land owner for a qualifying 10-year lease), leases must be registered with Revenue.
Revenue registration is done through the e Stamping process.
Many people arrange for their accountant to register a lease with Revenue. Alternatively, you can directly register the lease your self using e Stamping.
Download the ROS offline application to your computer. The e stamping lease form is available here. This form can then be completed offline. Once completed, the form can then be submitted to Revenue.
To complete the e Stamping form you will require summary lease details including lease term, the landowner’s name, address and PPS number, the tenant’s/farmer’s name, address, and PPS or herd number. This information is required to verify that the lease is qualifying.
Under stamp duty relief, the lease must qualify as agricultural and the lands must be farmed by an active farmer. Only qualifying leases greater than six years are eligible for stamp duty relief.
For landowners to be able to avail of the annual income tax reliefs, a number of conditions need to apply including:
The lease term must be at least five years (the longer the term the greater the annual income tax exemption).The tenant/farmer must be an active or trained farmer, and the lands must be farmed commercially.The owners and the tenants/farmer must not be connected, connected persons are parent – child – brother – sister and farming companies or partnerships containing any of these.Land Mobility
Opportunities
A key element of the Land Mobility Service is matching people to opportunities. This is a brokerage service to find the ideal farmer match for you. Call 01-4199555 to speak with our specialist team and provide your details and preferred option. Confidentiality is assured. Qualified leads will be passed to you for further consideration.
Farms for Lease
Wanted grassland farmer with land to graze beef cattle on a headage based system. Willing to make upfront payment if required. | REFERENCE tx39DAIRY FARM FOR Lease, south Cavan area. 90 acre dairy farm with an additional 18 acres support ground near by. 6 unit milking parlour, 60 cubicles, Calf house, Grassland of excellent quality and good fertility laid out in paddocks. The owner wishes to step back and is looking to lease/share farm. |REFERENCE NE08Dairy Opportunity
DAIRY FARM FOR Lease Tipperary/Borrisleigh/Thurles area. 90 acre dairy farm with an additional 16 acres support ground if required. 10 unit Dairymaster milking parlour with feeders, 10,000 litre Bulk Tank, 120 cubicles, Calf house, 120 cubicles, surplus slurry storage. Grassland of excellent quality and good fertility laid out in paddocks. The owner wishes to retire and is looking to lease the farm long term either as a milking farm or else a heifer/support farm. | REFERENCE OK16Dairy Farm Millford/Dromocolliher area. 42 Hectares in one block with a tidy, easy to manage farmyard which includes an 8 unit milking parlour, 7200 litre bulk tank, meal feeders & meal bin, collecting yard, silage slab, 80 cow cubicles, adjacent loose sheds, weanling cubicles and surplus slurry storage. The farm is laid out in paddocks with roadways and water. Farm soil fertility and reseeding is good, the farm is dry and grows significant amounts of grass. The owners wish to step back and explore a long term lease option. | REFERENCE NV07 SOUTH CORK DAIRY farm for lease in the Carrigaline area. 80 acres all in one block and all in grass with farm roadways and paddocks in place. Facilities include a 12 unit Dairymaster parlour with stall work in place to increase to 16 units, Dairymaster feeders with 10 tonne mean bin and 6 tonne secondary meal bin, 11,000 litre bulk tank, 84 cubicles with automatic scrapers, slats for 70 cattle, calf shed, calving shed, various other storage sheds and slurry storage capacity of 350,000 gallons. Also current silage stocks of 166 tonnes of 2018 pit silage and 420 2018 silage bales. Owner is looking to establish a long term lease.
| REFERENCE TX40CORK- MITCHELSTOWN AREA, 120 acre dairy farm all in one block presently carrying 90 cows. Infrastructure includes 90 cubicles, calving area, calf shed, 250,000 gallons of slurry storage, 12 unit Dairymaster Parlour, 6,500 litre bulk tank & water system. The owner is open to the farm being used as either a milking farm or heifer farm. This farm is naked land with No Entitlements attached. The owner is looking to identify a suitable collaborator with a view to establishing a long term lease.
| REFERENCE TX37SHARE MILKER WANTED for 200 cow dairy farm operating on 220 acres of land of which 160 acres are owned and the remainder is on long lease. The dairy platform is 180 acres. The owner is working and living off farm. Owner wishes to link up with a skilled young dairy farmer to develop a share milking or dairy partnership arrangement. Co. Kerry. | REFERENCE CA03WORKING DAIRY FARM 140 acres in one block with good infrastructure including 16 unit parlour and 140 cubicles. Farm presently milking 120 high EBI cows. Accommodation available on the farm. The Owners are looking at a 3 to 5 year share milking or partnership scenario, an excellent opportunity for someone to get established in dairying. Cork, Fermoy. | REFERENCE TX35 250 ACRE DRYSTOCK farm in two blocks 150 and 100 with livestock housing on both. Land owner is looking at a switch to dairying under a collaborative arrangement be that a long lease, dairy partnership or share farming. East Cork, Conna.
| REFERENCE TX34 Seeking
Opportunity
EXPERIENCED FARM MANAGER with proven track record looking for opportunity in the Bandon/Dunmanway/Clonakilty areas. All options considered including share-milking, partnership and whole farm leasing of cows & land. | REFERENCE TX38CONTRACT HEIFER REARING
CONTRAT REARER AVAILABLE to Rear 100 Heifer calves from weaning stage to point of calving. Good grassland farm, in paddocks and reseeded on a yearly basis. Heifers to be weighed on a monthly basis. Previous experience in rearing heifer calves. Midland’s area. | REFERENCE IL03CONTRACT HEIFER REARING service available in Co. Kilkenny. Can take up to one hundred 0-1 year olds and one hundred 1-2 year olds. Calves must be weaned. 1-2 year olds returned by end of November. Good husbandry skills and good grassland management skills. | REFERENCE TN14 CONTRACT REARING SERVICE available in east Co. Clare. Can take up to fifty 1-2 year old heifers from late March to December 31st. Good husbandry skills. Operating paddock system with good grassland management on dry farm. Regular weighing’s can be provided. | REFERENCE NM06 LOOKING TO RENT
DAIRY FARMER LOOKING to lease grassland farm of 50-150 acres in size for a minimum of 5 years in order to expand farming enterprise. Would use farm for grazing replacement heifers and dry cows and for silage making. Would maintain farm to the highest standard. South Limerick area. | REFERENCE NV10YOUNG FARMER LOOKING to lease land in east/mid Clare with a view to expanding current enterprise. All farms (both dairy and beef) considered regardless of size. References available from landlords of existing lease arrangements.
| REFERENCE NM07QUALIFIED FARMER LOOKING to rent 100-150 acres on a long term lease. Ideally located within a 5-6 mile radius of Dromcolliher, Co. Limerick. Intended to use this farm as a support block to a well established dairy enterprise. Open to different types of arrangements. | REFERENCE NV09150-200 ACRES WANTED in the north east area for a beef enterprise. Minimum 5 year lease sought by enthusiastic and trained young farmer. 5 years experience in farm management and holder of Bachelors degree in Agricultural Science. Willing to upgrade farm infrastructure if required. References available and upfront payment if preferred. | REFERENCE WN08QUALIFIED TILLAGE FARMER looking to rent or lease long term 50 to 200 + acres. Open to option of share farming also. Land maintained to highest standards with hedges cut, wild oats controlled, limed, organic manures applied if allowed and crop rotation practice implemented growing a wide range of crops. North Cork area within 30 miles of Fermoy. | REFERENCE TX41YOUNG ENTHUSIASTIC DAIRY farmer looking to lease 60 acre plus block of land in the Munster or Leinster areas for minimum of 7 years. Preferably on existing dairy farm. Open to different types of arrangements. |REFERENCE OK13 
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