667A Further provisions for qualifying farmers.

(1) In this section “qualifying farmer” means an individual who—

(a) in the year 2004 or any subsequent year of assessment first qualifies for grant aid under the Scheme of Installation Aid for Young Farmers operated by the Department of Agriculture and Food under Council Regulation (EEC) No. 797/85 of 12 March 1985¹ or that Regulation as may be revised from time to time, or

(b) (i) first becomes chargeable to income tax under Case I of Schedule D in respect of profits or gains from the trade of farming for the year 2004 or any subsequent year of assessment,

(ii) has not attained the age of 35 years at the commencement of the year of assessment referred to in subparagraph (i), and

(iii) at any time in the year of assessment so referred to satisfies the conditions set out in subsection (2), (3) or (4).

(2) The conditions required by this subsection are that the individual, referred to in the definition of “qualifying farmer” in subsection (1), is the holder of a qualification set out in the Table to this section (in this section referred to as the “Table”), and—

(a) in the case of a qualification set out in paragraph 1(f) or paragraph 2(h) of the Table, is also the holder of a certificate awarded by the Further Education and Training Awards Council for achieving the minimum stipulated standard in assessments completed in a course of training, approved by Teagasc—

(i) in either or both agriculture and horticulture, the aggregate duration of which exceeded 100 hours, and

(ii) in farm management, the aggregate duration of which exceeded 80 hours,

or

(b) in the case of a qualification set out in subparagraph (b), (c) or (d) of paragraph 3 of the Table, is also the holder of a certificate awarded by the Further Education and Training Awards Council for achieving the minimum stipulated standard in assessments completed in a course of training, approved by Teagasc, in farm management, the aggregate duration of which exceeded 80 hours.

(3) The conditions required by this subsection are that the individual, referred to in the definition of “qualifying farmer” in subsection (1)—

(a) has achieved the required standard for entry into the third year of a full-time course of 3 or more years” duration in any discipline at a third-level institution and that has been confirmed by that institution, and

(b) is the holder of a certificate awarded by the Further Education and Training Awards Council for achieving a minimum stipulated standard in assessments completed in a course of training, approved by Teagasc—

(i) in either or both agriculture and horticulture, the aggregate duration of which exceeded 100 hours, and

(ii) in farm management, the aggregate duration of which exceeded 80 hours.

(4) The conditions required by this subsection are that the individual, referred to in the definition of “qualifying farmer” in subsection (1), is the holder of a letter of confirmation from Teagasc confirming satisfactory completion of a course of training, approved by Teagasc, for persons who in the opinion of Teagasc are restricted in their learning capacity due to physical, sensory, mental health or intellectual disability.

(5) For the purposes of subsection (2) where Teagasc certifies that—

(a) any other qualification corresponds to a qualification set out in the Table, and

(b) that other qualification is deemed by the National Qualifications Authority of Ireland to be at least at a standard equivalent to that of the qualification set out in the Table,

then that other qualification shall be treated as if it were the qualification set out in the Table.

(6) In the case of a qualifying farmer—

(a) section 666(1) shall apply as if “100 per cent” were substituted for “25 per cent”, and

(b) paragraph (a) shall apply in computing a person’s trading profits for an accounting period in the case of an individual who becomes a qualifying farmer at any time in the period beginning on or after 1 January 2004 and ending on or before ^[2]>31 December 2004^<[2][3]>[2]>31 December 2006^<[2]<[3][3]>31 December 2008^<[3], for the year of assessment in which the individual becomes a qualifying farmer and for each of the 3 immediately succeeding years of assessment.

(7) For the purposes of this section, an individual who, before 1 January 2004—

(a) is the holder of a qualification set out in the Table to section 667 or a qualification certified by Teagasc as corresponding to such a qualification so set out, in respect of which—

(i) satisfactory attendance at a course of training in farm management, the aggregate duration of which exceeded 80 hours, is required in order for the conditions of paragraph (b)(iii) of the definition of “qualifying farmer” in section 667(1) to be satisfied, shall be deemed to be the holder of a qualification corresponding to that set out in paragraph 3(b) of the Table, or

(ii) satisfactory attendance at a course of training is not required in order for the conditions of paragraph (b)(iii) of the definition of “qualifying farmer” in section 667(1) to be satisfied, shall be deemed to be the holder of a qualification corresponding to that set out in paragraph 2(a) of the Table,

(b) satisfies the requirements set out in paragraph (b)(iii)(II)(A) of the definition of “qualifying farmer” in section 667(1), shall be deemed to satisfy the requirements set out in subsection (3)(a), and

(c) is the holder of a certificate issued by Teagasc certifying satisfactory attendance at a course of training—

(i) in farm management, the aggregate duration of which exceeded 80 hours, shall be deemed to be the holder of a certificate referred to in subsection (2)(b), or

(ii) in either or both agriculture and horticulture, the aggregate duration of which exceeded 180 hours, shall be deemed to be the holder of a certificate referred to in subsection (2)(a).

TABLE

1. Qualifications awarded by the Further Education and Training Awards Council:

(a) Vocational Certificate in Agriculture — Level 3;

(b) Advanced Certificate in Agriculture;

(c) Vocational Certificate in Horticulture — Level 3;

(d) Vocational Certificate in Horse Breeding and Training — Level 3;

(e) Vocational Certificate in Forestry — Level 3;

(f) Awards other than those referred to in subparagraphs (a) to (e) which are, at least, at a standard equivalent to that of the award referred to in subparagraph (a).

2. Qualifications awarded by the Higher Education and Training Awards Council:

(a) National Certificate in Agriculture;

(b) National Diploma in Agriculture;

(c) National Certificate in Science in Agricultural Science;

(d) National Certificate in Business Studies in Agri-Business;

(e) National Certificate in Technology in Agricultural Mechanisation;

(f) National Diploma in Horticulture;

(g) National Certificate in Business Studies in Equine Studies;

(h) National Certificate or Diploma awards other than those referred to in subparagraphs (a) to (g).

3. Qualifications awarded by other third-level institutions:

(a) Primary degrees awarded by the faculties of General Agriculture and Veterinary Medicine at University College Dublin;

(b) Bachelor of Science (Education) in Biological Sciences awarded by the University of Limerick;

(c) Bachelor of Science in Equine Science awarded by the University of Limerick;

(d) Diploma or Certificate in Science (Equine Science) awarded by the University of Limerick.

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Footnotes

¹ OJ No. L93, 30.3.1985, p.6

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