Revenue Note for Guidance
SCHEDULE 2 - Qualifications for Young Trained Farmers Relief - Section 81
- Qualifications awarded by Teagasc:
- Diploma in Farming;
- Diploma in Commercial Horticulture;
- Diploma in Amenity Horticulture;
- Diploma in Pig Production;
- Diploma in Poultry Production.
- Qualifications awarded by the Farm Apprenticeship Board:
- Certificate in Farm Management;
- Certificate in Farm Husbandry:
- Trainee Farmer Certificate.
- Qualifications awarded by a third-level institution:
- Degree in Agricultural Science awarded by the National University of Ireland through University College Dublin;
- Degree in Horticultural Science awarded by the National University of Ireland through University College Dublin;
- Degree in Veterinary Science awarded by the National University of Ireland through University College Dublin;
- Degree in Rural Science awarded by the National University of Ireland through University College Cork or by the University of Limerick;
- Diploma in Rural Science awarded by the National University of Ireland through University College Cork;
- Degree in Dairy Science awarded by the National University of Ireland through University College Cork;
- Diploma in Dairy Science awarded by the National University of Ireland through University College Cork;
- Certificates awarded by the National Council for Educational Awards:
- National Certificate in Agricultural Science studied through Kildalton Agricultural College and Waterford Regional Technical College;
- National Certificate in Business Studies (Agri-business) studied through the Franciscan Brothers Agricultural College, Mountbellew, and Galway Regional Technical College.
Relevant Date: Finance Act 2014