Leonard, Brian; Mahon, Marie; Kinsella, Anne; O'Donoghue, Cathal; Farrell, Maura; Curran, Thomas P; Hennessy, Thia (Institute of Agricultural Management, 01/05/2017)
The rising average age of farmers and low level of young farmer entry is viewed as problematic on a global scale and farm partnerships are presented as a possible means by which farm succession and inheritance could take place in a timely manner. Using the example of Ireland, this research investigates a recent proposal by government to introduce a tax relief as an incentive for farmers to part take in farm partnerships. In this discussion, a hypothetical microsimulation model is used to investigate the possible outcomes of such a tax relief, with scenarios created to examine how this would materialise. It draws on the Teagasc National Farm Survey data which provides Irish data to the Farm Accountancy Data Network in the European Commission. The findings illustrate that even with a tax relief, cattle rearing farms would struggle to reap any economic benefit from entering a farm partnership, while their dairy counterparts would receive more value from tax reliefs. Results also indicate that farm viability will play a large role in whether or not collaborative farming is viewed as an option for farmers.
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