Revenue Note for Guidance

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Revenue Note for Guidance

SCHEDULE 2A - Qualifications for Young Trained Farmers Relief - Section 81A

  • Qualifications awarded by the Further Education and Training Awards Council (FETAC):
    1. Vocational Certificate in Agriculture — Level 3;
    2. Advanced Certificate in Agriculture;
    3. Vocational Certificate in Horticulture — Level 3;
    4. Vocational Certificate in Horse Breeding and Training — Level 3;
    5. Vocational Certificate in Forestry — Level 3;
    6. Awards other than those referred to in subparagraphs (a) to (e) of this paragraph which are at a standard equivalent to the standard of an award under subparagraph (a) of this paragraph.
  • Qualifications awarded by the Higher Education and Training Awards Council (HETAC):
    1. National Certificate in Agriculture;
    2. National Diploma in Agriculture;
    3. National Certificate in Science in Agricultural Science;
    4. National Certificate in Business Studies in Agri-Business;
    5. National Certificate in Technology in Agricultural Mechanisation;
    6. National Diploma in Horticulture;
    7. National Certificate in Business Studies in Equine Studies;
    8. National Certificate or Diploma awards other than those referred to in subparagraphs (a) to (g) of this paragraph.
  • Qualifications awarded by other third-level institutions:
    1. Primary degrees awarded by the faculties of General Agriculture and Veterinary Medicine at University College Dublin;
    2. Bachelor of Science (Education) in Biological Sciences awarded by the University of Limerick;
    3. Bachelor of Science in Equine Science awarded by the University of Limerick;
    4. Diploma or Certificate in Science (Equine Science) awarded by the University of Limerick.

Relevant Date: Finance Act 2014