With Leaving Certificate results now released and the dust beginning to settle, many students are now thinking about what comes next. CAO opens up in November.
For those from farming backgrounds, or anyone considering a career in agriculture, this choice carries extra weight. The right course isn’t just about education; it can directly impact farm succession planning and access to valuable tax reliefs that significantly reduce the costs of taking over or starting a farm business.
The course you choose now can make a huge difference to your future options.
Why Course Choice Matters
Many farm related tax reliefs and exemptions are tied to holding a “Green Cert”. Without one, you could lose access to valuable reliefs.
- The term “Green Cert” is the name for the set of agricultural qualifications that meet the trained farmer criteria under tax law. Specifically, a trained farmer qualification includes the follow:
- Any course listed in S654A TCA 97
- Equivalent Teagasc-certified qualifications at Level 6 or higher Here
- There are a number pathways to the Green Cert with Teagasc. Overview here
Other Recognised Qualifications (per legislation) is in the The Stamp Duties Consolidation Act, 1999, Schedule 2 which lists older qualifications that meet the criteria
Here’s a breakdown of the most important reliefs linked to agricultural education:
1. Young Trained Farmer Relief (Stamp Duty)
Normally, agricultural land transfers attract 7.5% Stamp Duty. However, under Young Trained Farmer Relief, qualifying farmers can benefit from a full exemption.
Key conditions:
- Be under 35 years of age at the date of transfer.
- Hold a relevant agricultural qualification (Green Cert, as above) at the time of transfer (or obtain one within the required timeframe—currently 3 years).
- Submit a farm business plan to Teagasc and hold a Teagasc certificate.
- Spend at least 50% of normal working time farming the land.
- Retain ownership of the land for at least 5 years.
- Be registered for Income Tax and the head of the farm holding.
- Staid Aid limits: Relief (combined with Stock Relief & Succession Partnership Relief) is limited to €100,000 for transfers after 18 December 2023.
2. Stock Relief (Young Trained Farmers)
This is an Income Tax relief on increases in stock value.
What you get:
- 100% relief on stock increases for the first 4 years of trading.
- Available to young trained farmers as sole traders or within Registered Farm Partnerships.
- Subject to the same State aid limits as Stamp Duty Relief.
- Valid until 31 December 2027.
3. Agricultural Relief (Capital Acquisitions Tax – CAT)
When receiving a farm through gift or inheritance, Agricultural Relief can reduce the taxable value by up to 90%, making transfers far more affordable.
Conditions:
- The recipient must be a farmer as defined by Revenue (80% of assets must be agricultural).
- Holding a Green Cert (or equivalent qualification) strengthens eligibility.
- Budget 2025 Agricultural Relief changes are now enacted for benefits taken on/after 1 Jan 2025 (new s.89A)
- changes may affect how this operates, so forward planning is essential.
Important: Remember that CGT (Capital Gains Tax) and CAT (Capital Acquisitions Tax) are separate taxes.
In such cases, there can be tax implications for both the person transferring and the person receiving the asset, so it’s essential to seek professional tax advice.
If a person inherits a farm, there is no CGT charged on the deceased person’s estate.
If a living person transfers a farm or other capital asset, they may realise a capital gain or loss for CGT purposes.
Getting a “Green Cert” – Routes & Options
The most common route to “Young Trained Farmer” status is via the Green Cert. Teagasc offers several flexible options:
- Full-time (2 years): Available at Teagasc agricultural colleges (Ballyhaise, Clonakilty, Kildalton, Mountbellew, Gurteen, Salesian Pallaskenry).
- Part-time Green Cert: For learners aged 23+.
- Distance Education Green Cert: For those with an existing Level 6+ non-agricultural qualification.
- Other land-based courses: Green Cert in horticulture, equine, or forestry also qualifies.
Quick Reference: Reliefs & Conditions
| Relief Type | What It Is | Key Eligibility | Notes |
|---|---|---|---|
| Young Trained Farmer Relief (Stamp Duty) | 100% exemption from Stamp Duty on land transfers | Under 35; Green Cert; Teagasc business plan; 50% farming time; 5-year retention; €100k cap | Applies until end of 2025 (be considered for extension in Budget 2026 |
| Stock Relief (Young Trained Farmers) | 100% Income Tax relief on stock increases | Same as above | Valid until Dec 2027; State aid limits apply |
| Agricultural Relief (CAT) | Reduces taxable value of land by 90% | Farmer status (80:20 test); Green Cert helps | Budget 2025 may change rules |
Why This Matters for Leaving Cert Students
- Your course choice today shapes your future. Opting for an agricultural qualification not only opens doors to careers in farming but also ensures eligibility for valuable tax reliefs.
- These reliefs help reduce the cost of taking over family farms or setting up new operations.
- With relief ceilings up to €100,000, strategic succession planning is more important than ever.
- Policy changes are ongoing, staying informed is vital to avoid missing out.
Bottom Line
If you’re serious about farming, choosing the right agricultural or land-based course after the Leaving Cert is more than just education. It’s a long-term investment in your career, your farm’s future, and your financial security.
Getting the Green Cert or equivalent qualification now ensures smoother, more cost-effective farm transfers and strengthens your position in future farm planning.
Planning a Family Farm Transfer in Future?
If there’s a chance the family farm will be transferred to the next gen in the future, it’s vital to ensure the right agricultural courses are chosen and the tax implications are fully covered. The decisions made now can unlock significant reliefs—or close them off.
Reach out today for a consultation and secure the best outcome for your farm and family.
-Lisa
Lisa Lokasto 
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