Family farm partnerships are proving to be an excellent progressive mechanism for succession planning and management of the family farm.

In addition to the normal benefits of partnership, the Department of Agriculture succession register is now in place. This register allows the family to avail of special tax credits provided the partnership is part of a succession plan. This succession plan does not have to involve all the farm and is not confined to direct family.

This is a very positive policy measure to encourage succession and inheritance planning among farm families, leading to the eventual transfer or partial transfer of farm assets to a successor or successors. The income tax credit is not restricted to within family situations.

All existing registered farm partnerships or new farm partnership registrations are eligible to apply to go on to the new succession register.

This enhances the benefits of partnership which now include:

a) Easier management of the farm.

  • No need for multiple herd numbers.
  • Better work life balance.
  • Shared responsibilities, shared workload and shared expertise.
  • b) Partnerships allow both younger and older generations to be actively involved.

    c) Partnerships have positive EU payment benefits including Young Trained Farmer Top Ups and TAMS.

    d) Partnerships offer tax-saving opportunities through stock relief, personnel allowances and succession planning, including income tax credits for succession partnerships.

    From now to December is a good time to be looking at partnership formation for 2018. The Land Mobility Service (info@landmobility.ie) provides support in helping with partnership formation.

    In order to claim the €5,000 income tax credit for the 2017 tax year, the partnership must be registered with the DAFM partnership registration office as a succession farm partnership before 31 December 2017. For more information, see www.landmobility.ie.

    Land Mobility Opportunities

    A key element of the Land Mobility Service is matching people to opportunities. This is a brokerage service to find the ideal farmer match for you. Call 01-4199555 to speak with our specialist team and provide your details and preferred option. Confidentiality is assured. Qualified leads will be passed to you for further consideration.

    Farms for Lease

  • 65 HA FARM opportunity available in Co. Kilkenny. Farm presently in beef & sheep with good winter accommodation facilities. Owner open to partnership arrangement, lease or alternative uses. | REFERENCE TN12
  • FOR LONG TERM lease, grassland farm of 55 hectares. Suitable for dairy, beef or sucklers with wintering & milking facilities available. Co. Laois area. | REFERENCE PA06
  • Grassland Farm near Carrickmacross Model 55 Hectare grassland farm with good infrastructure all in one block on the Cavan, Meath, Monaghan border. Farm presently in beef and sheep, owner wishes to step back and is interested in a long term lease or contract rearing. Farm would suit a beef or sheep operator or a dairy operator looking for a support / heifer rearing farm. | REFERENCE UT02
  • FARM FOR LEASE in north Co. Meath in the Louth/Cavan border area. 56 Hectare grassland beef and sheep farm in one block. Excellent land with good facilities. Owner wishing to step back from full time farming. | REFERENCE WN04
  • FARM LEASE AVAILABLE on 120 acres (48.5 Ha) of quality pasture land with entitlements at Ballynacloona, Ballyneale, Carrick-on-Suir, Co. Tipperary. Farm has four available sheds measuring 96’ x 75’ with concrete floors and adjoining large concrete apron. | REFERENCE OK09
  • LIVESTOCK OPPORTUNITY KILKENNY Good Size traditional mid Kilkenny mixed farm with sucklers, cattle, sheep & tillage. Land Owner looking for an enthusiastic young trained farmer with skills and experience in livestock and grassland management to explore a collaborative farming arrangement. |REFERENCE TN09
  • Dairy Opportunity

  • HERDSPERSON/ASSISTANT MANAGER required for 250 head spring calving dairy farm in Co. Meath. Excellent husbandry skills required and ability to work on own initiative aswell as part of a team. The position offers a competitive salary and the possibility of further promotion. | REFERENCE WN03
  • OPPORTUNITIES AVAILABLE FOR Share Milking at a range of locations nationwide including Cork, Waterford, Tipperary and Laois. These are all established dairy farms with good potential and offer an excellent opportunity for a young person wanting to develop their own dairy farming business. | REFERENCE LMX100
  • DAIRY FARMER WITH proven track record in large dairy farm management and ownership, seeks long term collaboration, with one or more tillage farmers. Ideally a minimum of 600 acres. Can form risk management programmes for crop purchasing, to smooth volatility for all parties. Seeks to set up a dairy, has own equity for the proposal, but would also consider a partnership, lease or joint venture. Anywhere in the country considered. REFERENCE AR01.
  • KILKENNY GRASS BASED farmer with 80 acre holding and good facilities to winter young dairy stock looking to partner with an established dairy farmer who would either like to expand his business or is near retirement but would like to see farm enterprise continue to develop into the future. Excellent experience within the dairy sector. | REFERENCE TN07
  • DAIRY OPPORTUNITY WEXFORD, working dairy farm in south Co. Wexford, 90 acres good land all in one square block with a central roadway. Infrastructure comprises 80 cubicles, 6 unit milking parlour (with space to add units), and calving area all under one roof in the main shed with an adjacent loose shed for calves and storage. The owner is looking to step back and is open to leasing the farm as either a working dairy farm or a support block or alternatively enter into a contract rearing arrangement. | REFERENCE FL07.
  • LOOKING TO RENT

  • LAND WANTED TO grow silage on within 20 mile radius of Portarlington. 20 to 50 acres sought and land should be suitable for silage making. |REFERENCE PA05
  • AMBITIOUS YOUNG FARMER looking to lease block of land (50-200 acres) in east Clare area so as to facilitate expansion of existing suckler herd and to grow beef enterprise. Good references available. All parcels of land considered. | REFERENCE NM04
  • SKILLED YOUNG FARMERS LOOKING FOR AN OPPORTUNITY
  • YOUNG TRAINED AMBITIOUS farmer looking to lease a farm or enter a share farming agreement with a view to developing a profitable dairy business for all parties. | REFERENCE NE03