The 3% surcharge on Universal Social Charge (USC) should be scrapped, according to the SFA.

In its pre-budget submission, the group said the surcharge, which is a further fee and only applies to the self-employed, should be expired.

The SFA said in its submission that the surcharge is out of line with the aim of encouraging entrepreneurship and scaling up of new businesses and sends a confusing message to the self employed.

Speaking to the Irish Farmers Journal, SFA chair AJ Noonan said it was "only fair that farmers and the self employed are treated the same as others."

AJ also said growing up on a small mixed farm in the west of Ireland gave him a very good insight into running his own business.

"Having a farm or opening a business involves taking a risk and people should be rewarded for that," he said.

10% CGT for landowners who sell

Also included in the submission is the call for a 10% Capital Gains Tax (CGT) rate on the profits from any sites sold where there is already planning permission in place.

"At the moment there is a 33% tax and that's a huge disincentive for disposing of land. This would give people a chance to sell at a reasonable and equitable tax.

"Ireland has one of the highest rates of CGT and this is putting people off. This would give people who have planning permission but cannot develop the land an opportunity."

"Practice over the last 20 years has shown that when the CGT rate drops, the Exchequer benefits due to a surge in activity, so this is a clear win-win," AJ added.

Developing rural Ireland

The SFA chair also believes this would be an opportunity to develop rural Ireland.

"This country is completely over dependent on Dublin and this could be a way of developing rural Ireland, but it has to be a part of an overall encompassing project.

"We have to develop proper infrastructure throughout Ireland, with motorways linking all the cities so they can all develop, and rural broadband is part of that too. We are just not ambitious enough but developing rural areas is crucial to the country."