I’m a 38-year-old woman, an only child, who in the future will be inheriting the family farm and farmhouse.

I’m possibly looking to get involved in farming part- time in the future, while working my day job. I’ve the opportunity to start the Green Cert now. As I will be 40 on completion of the course, is there any point in doing it at this stage?

ANSWER: Completing the Green Cert provides both practical agricultural training and access to valuable tax and Department of Agriculture scheme benefits. While often promoted for the financial savings it unlocks, these advantages apply only in limited situations.

In terms of whether you should do it or not depends on your circumstances. If you intend to farm and claim the Young Farmers top-up and if you are farming close to 50ha, then it could be the right choice for you. However, if you intend to lease out the farm, there probably is no point in doing it.

There are factors to consider including:

Stamp Duty: the standard rate of stamp duty of 7.5% applies to land transfers by deed. For example, the average farm of 44ha at an average price of €9,907/ac (based on Teagasc data for 2024) would generate a €80,752 duty bill.

The Young Trained Farmer Stamp Duty Relief reduces this to nil, subject to the €100,000 EU State Aid cap. To qualify, the successor must:

  • Be under 35 at the transfer date.
  • Hold the Green Cert (or obtain it within three years after paying duty upfront, then claim a refund within four years).

  • Farm at least 50% of their working time for five years.

  • Complete My Farm, My Plan with Teagasc before transfer.

    • If not eligible, Consanguinity Relief applies at 1% duty between blood relatives. On the same 44ha farm, this equates to €10,767. Here, the Green Cert is not required. Conditions include farming the land (50% of working time) or leasing it for six years. If the successor wishes to farm instead of leasing and has the Green Cert, they can instead farm on a commercial basis without the 50% rule.

    In some cases, pursuing the Green Cert offers little benefit including:

    Where the successor is already over 35.

    • Small transfers where ConsanguinityRelief yields bills are under €3,000, as the cost of the course can exceed savings.

  • Where successors work off-farm and prefer leasing the land, often more tax-efficiently given the income tax lease exemption (up to €18,000 for five to seven year leases, rising to €40,000 for leases of 15+ years).

    • Gift/Inheritance Tax

    Children or favourite nieces/nephews can inherit up to €400,000 tax-free. Since most farms exceed this value, reliefs are required:

  • Agricultural Relief or Business Relief which can apply without a Green Cert.
  • The successor must farm or lease the land for six years. Many off-farm heirs lease the land to access income tax exemptions, so the Green Cert brings no advantage.
  • If farming, successors without the cert must farm 50% of their working time for six years from the date of the transfer.

    • Young Farmer Top-Up: available to Green Cert holders under 40 in the year of their first application (ie they should not have their 41st birthday in that calendar year). It adds about €170 ha on up to 50ha, €8,500 annually for five years. This is valuable only if the successor farms directly.

    National Reserve Entitlements: the Green Cert is required to claim entitlements from the National Reserve, which applies to land without entitlements or below the national average.

    Registered Farm Partnerships: partnerships allow families to access increased TAMS grants. Normally, grants cover 40% of up to €80,000 capital spend (€32,000). But a partnership with a Young Trained Farmer holding the Green Cert qualifies for 60% on an additional €80,000 (€48,000). Thus, a €160,000 investment can attract €80,000 in support. Female farmers aged 18-66 may also access the 60% grant if they were on the herd number in 2022 or meet qualification requirements such as the Green Cert.

    To form a Registered Farm Partnership, one partner must be:

  • An existing farmer with at least 3ha farmed for two years; and
  • Either a Green Cert holder entitled to 20% profit share and working 10 hours weekly, or another qualifying farmer.

  • Without the Green Cert, a successor can still join a partnership by proving two years of independent farming, typically with their own herd number.

    • The Green Cert is useful where:

  • Successors are under 35 and transferring significant land, saving stamp duty.
  • They plan to farm and qualify for the Young Farmer Top-Up or National Reserve entitlements.
  • Families want to form a Registered Farm Partnership, for double TAMS grants.

    • However, if successors are over 35, transferring smaller farms, or intending to lease the land, the Green Cert may offer little financial benefit.

    Disclaimer: The information in this article is intended as a general guide only. While every care is taken to ensure accuracy of information contained in this article, Aisling Meehan, Agricultural Solicitors and Tax Consultants does not accept responsibility for errors or omissions howsoever arising. E-mail aisling@agrisolicitors.ie