It’s well known there are only two things certain in life – death and taxes.

But I was taken aback when it was pointed out to me that the Revenue recorded a 24% jump in the number of farmers over 90 paying tax in 2015, the most recent year for which accounts are complete.

While doubts might be cast about the rate of farm activity the farmers undertake, the 338-strong group seem happy to stick with taxes over the life’s other certainty.

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