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| McInerney are 49 years established as leading agents for agricultural lands in South Galway - North Clare.
This office has the largest portfolio in Ireland for Grass Lettings with over 200 lots per annum leased during March & April.
See below for up-to-date tax matters concerning farmers to-day
FARM IMPROVEMENTS
Revenue has announced that VAT on certain expenditure
incurred by unregistered (flat-rate) farmers on underpasses,
hedgerows and land reclamation may qualify for a refund
subject to the following:
UNDERPASSES - Concrete underpasses that have been
designed to accommodate the transfer of livestock from one
plot of land to another, where a public road separates the
land qualify for a VAT refund
Hedgerows which are planted by farmers for the purpose of
stock proofing qualify for a VAT refund
LAND RECLAMATION - Expenditure allowable may include
ploughing and re-seeding provided that it is an expense that
is integral to the reclamation of the land and carried out as
part of the land reclamation project. |
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For instruments executed after 15 October 2008
VALUE OF LAND/SITE |
RATE OF STAMP DUTY APPLICABLE |
|
Up to €10,000 |
0% |
|
€10,001 to €20,000 |
1% |
|
€20,001 to €30,000 |
2% |
|
€30,001 to €40,000 |
3% |
|
€40,001 to €70,000 |
4% |
|
€70,001 to €80,000 |
5% |
|
Over €80,000 |
6% |
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