Inheritance Tax Risks

Home » Inheritance Tax Risks

Inheritance Tax Risks

Key Messages

1. Farm Inheritance Tax and Agricultural Relief is in the spotlight.

2. All farm or land Leases should be Revenue Stamped and between an Owner and a Farmer. Have you a proper lease and is it with a qualifying active farmer?

3. The ideal farm retirement scenario is where having owned and farmed the land for at least 10 years and then considering retirement either

a) Transfer to a qualifying farmer or

b) Lease to a qualifying active farmer

4. The Land Mobility Service has expertise in Drafting and Facilitating farm leases (The lease used is legally proofed based on the IFA Master Lease). The Service also has the facility to Revenue Stamp Leases.

5. Land Mobility Facilitators are approved Succession Planning and Farm Operating Structure Advisors (SPAG Grant Approved).

Stamping Land Leases

April 2, 2025

Capital Acquisitions Tax (CAT) and Agricultural Relief Changes

March 31, 2025

Could you be deemed a Non-Farming landowner?

What are my Land Mobility Options?

Disclaimer

This website and any publications contained within is an information guide and is based on our understanding of current regulation and practice (April 2023).

Should you wish to pursue any of the suggestions outlined we recommend that you contact us for further information and consult with your professional advisers.

While every effort has been made to ensure accuracy the authors or publishers accepts no responsibility for errors or omissions, nor for the consequence of any action taken on the basis of the information included in this website.