The Revenue’s Budget 2015 Summary leaflet sets out further details on the farming tax measures of Budget 2015.

The leaflet clarifies that an “active farmer”, for the purpose of CAT Agricultural relief, is someone who “spends not less than 50 per cent of his or her normal working time farming agricultural property (including the agricultural property comprised in the gift or inheritance) on a commercial basis and with a view to the realisation of profits from that agricultural property”.