Long-term leasing
Generous income tax exemptions apply to landowners who lease. Each landowner can qualify for the following annual income tax exemptions on leases undertaken since 1 January 2015:
Lease period five to seven years – up to €18,000 annual rental income is exempt from income tax.Lease period seven to 10 years – up to €22,500 annual rental income is exempt from income tax.Lease period 10 to 15 years – up to €30,000 annual rental income is exempt from income tax.Lease period greater than 15 years – up to €40,000 annual rental income is exempt from income tax.The allowable rental income can be a combination of land value and Single Farm Payment/Basic Payment. Where a farm may be leased as a going concern, a value for machinery and stock may also be included.
Landowners who enter into long-term leases are deemed to remain active for the purposes of capital gains tax retirement relief for up to 25 years provided they farmed themselves for at least 10 years prior to the first leasing.
Conacre
Landowners who currently operate conacre arrangements have an opportunity to change to long leases and benefit from both income tax relief and capital gains tax retirement relief. To qualify, such landowners must take action before 31 December 2016.
Research has shown conacre not to benefit either landowners or farmers – this is a great time to change.
Partnerships
Partnerships are proving to be an excellent arrangement especially within the family. Operating your farm business as a partnership can deliver a number of benefits including:
Enhanced EU payments under the young farmer schemes.Enhanced stock relief.An annual €5,000 income tax exemption for five years if the partnership is part of an approved succession plan.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. Phone 01-4199555 to speak with one of 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
WELL LAID OUT FARM IN MID TIPPERARY. 50 acres grassland, with the majority of the farm recently reseeded. Farmer is looking to lease this farm for grassland or silage, on a long term basis if suited. No farm buildings on land, but there is a cattle yard available. Excellent water supply available on the farm. | REFERENCE OK05 North West Cork Farm for lease (long term preferred). 150 acres of pastureland, laid out in paddocks with good serving roadways. Ideally suited for dairy farming. Fully fitted out modern farmyard, including cubicle slatted sheds, 6 unit milking parlour, silage pit and calf house. Available immediately. | Reference TX06SOUTH EAST TILLAGE Farmer looking to rent or lease sizeable block of land on a long term basis. Excellent experience in maintaining rented & leased lands. Happy to lime, trim hedges and carry out any maintenance works that may be required. Looking to expand tillage enterprise. Combinable crops only, no root crop planting done. Willing to travel some distance for worthwhile opportunity and open to different types of arrangement. REFERENCE FL05North West Limerick Dairy Farm available for long term lease. Owner wishes to step back from farming. 127 acres of excellent quality land laid out in one block. Includes housing facilities for up to 80 cows & replacements, 8 unit milking parlour, two silage pits & slurry tanks etc. Currently operating as a dairy and beef farm. Basic Payment entitlements available for leasing with land. | REFERENCE NV01South East Mayo dry stock farm available to lease on long term from January 2016 onwards. 65 acres of excellent quality land in one block. Fields divided into paddocks with electric fencing and mains water supplied. Farmyard facilities also available with slatted accommodation for up to 120 cattle, handling & calving facilities, slurry storage and silage pit. Owner looking to step back from land due to full time employment and family commitments. | REFERENCE MT01East Clare Area 100 acres of grassland available for long term lease. All in one block with good access. Some winter accommodation available on farm. | REFERENCE NM01Mid Cork Area 66 acres of quality land available to lease on long term basis with farmyard that includes cubicle houses and slatted unit to accommodate over 100 head of cattle with adequate slurry storage and silage pits. Farm is very accessible and has been used for dairying in the past. Suitably laid out in paddocks with roadways and water installed. Three phase ESB supply on site. Rich pasture land that has received plenty of pig slurry. Recent soil sampling carried out & results available. Some areas have been recently reseeded. Loader available for use in feeding. | REFERENCE TX04 Partnerships
Do you want help to run your dairy farm, and increase your land base and wintering facilities? I am interested in joining up with a dairy farmer who is finding it hard to develop, either through manual help or lack of resources. I am a married man with a young family and a professional wife. I have 80 acres to bring with, and I am positive hardworking experienced milker. Kilkenny or surrounding counties considered. | Reference TN09Young Couple looking to grow their farm business, seeking a lease or partnership on a grassland farm. Preferably dairy unit but all options considered. Ideally in the greater mid to north Cork areas.
| REFERENCE TX03 Accommodation required for approx. 50 cattle for contract feeding for winter. Cattle only supplied. Cork or surrounding counties. | Reference No. TX10North-Tipp Dairy Farmer Seeks to establish contract rearing arrangement with another farmer to rear 40-45 weanling Friesian heifer calves from May 2016 through to mid March 2017. | REFERENCE OK01 Contract Heifer Rearing
Dairy Farmers, Take the hassle out of your calving season! Reduce labour and free up your shed space. Have your calves contract reared with a very experienced calf rearer. 12-14 week contract, very good facilities available. Contract farmer also willing to keep 30 to 40 heifers until turned out to grass and for first winter. Heifers returned fit for service. | REFERENCE FL03Contract Heifer Rearing Service Available in Galway. Willing to rear up to 80 dairy heifer calves, on very good quality grassland. Must be a minimum of 2 months old, and fully weaned. Very good handling and winter facilities available on farm. Excellent experience with livestock, and open to different types of contracting rearing arrangements.
| Reference OR01North-Tipp Dairy Farmer Seeks to establish contract rearing arrangement with another farmer to rear 40-45 weanling Friesian heifer calves from May 2016 through to mid March 2017. | REFERENCE OK01 Skilled Young
Farmers looking
for an opportunity
Young Qualified Married Couple looking for a suitable share milking opportunity. Excellent technical ability and proven to get good animal performance from grass based system. Currently assistant farm manager of large grass based dairy unit. Willing to contract rear heifers off-farm to maximise return for farm owner and ourselves. Looking for a well laid out dairy farm. 40ha+. Can supply stock. Munster/ South Leinster region. Reference VA02MAYO Farmer looking for farm and Sheds to lease, minimum 5 year lease required. We are expanding our suckler to Beef programme that we are currently doing. Preferably within 15 miles of Castlebar.
| REFERENCE MT02YOUNG TRAINED AND Ambitious farmer with large herd management experience in Ireland & New Zealand. Looking to enter a share milking or farm lease arrangement in the north midlands area with aim to develop successful dairy enterprise. Has skill and determination to see any opportunity through.
| REFERENCE NE01
Long-term leasing
Generous income tax exemptions apply to landowners who lease. Each landowner can qualify for the following annual income tax exemptions on leases undertaken since 1 January 2015:
Lease period five to seven years – up to €18,000 annual rental income is exempt from income tax.Lease period seven to 10 years – up to €22,500 annual rental income is exempt from income tax.Lease period 10 to 15 years – up to €30,000 annual rental income is exempt from income tax.Lease period greater than 15 years – up to €40,000 annual rental income is exempt from income tax.The allowable rental income can be a combination of land value and Single Farm Payment/Basic Payment. Where a farm may be leased as a going concern, a value for machinery and stock may also be included.
Landowners who enter into long-term leases are deemed to remain active for the purposes of capital gains tax retirement relief for up to 25 years provided they farmed themselves for at least 10 years prior to the first leasing.
Conacre
Landowners who currently operate conacre arrangements have an opportunity to change to long leases and benefit from both income tax relief and capital gains tax retirement relief. To qualify, such landowners must take action before 31 December 2016.
Research has shown conacre not to benefit either landowners or farmers – this is a great time to change.
Partnerships
Partnerships are proving to be an excellent arrangement especially within the family. Operating your farm business as a partnership can deliver a number of benefits including:
Enhanced EU payments under the young farmer schemes.Enhanced stock relief.An annual €5,000 income tax exemption for five years if the partnership is part of an approved succession plan.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. Phone 01-4199555 to speak with one of 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
WELL LAID OUT FARM IN MID TIPPERARY. 50 acres grassland, with the majority of the farm recently reseeded. Farmer is looking to lease this farm for grassland or silage, on a long term basis if suited. No farm buildings on land, but there is a cattle yard available. Excellent water supply available on the farm. | REFERENCE OK05 North West Cork Farm for lease (long term preferred). 150 acres of pastureland, laid out in paddocks with good serving roadways. Ideally suited for dairy farming. Fully fitted out modern farmyard, including cubicle slatted sheds, 6 unit milking parlour, silage pit and calf house. Available immediately. | Reference TX06SOUTH EAST TILLAGE Farmer looking to rent or lease sizeable block of land on a long term basis. Excellent experience in maintaining rented & leased lands. Happy to lime, trim hedges and carry out any maintenance works that may be required. Looking to expand tillage enterprise. Combinable crops only, no root crop planting done. Willing to travel some distance for worthwhile opportunity and open to different types of arrangement. REFERENCE FL05North West Limerick Dairy Farm available for long term lease. Owner wishes to step back from farming. 127 acres of excellent quality land laid out in one block. Includes housing facilities for up to 80 cows & replacements, 8 unit milking parlour, two silage pits & slurry tanks etc. Currently operating as a dairy and beef farm. Basic Payment entitlements available for leasing with land. | REFERENCE NV01South East Mayo dry stock farm available to lease on long term from January 2016 onwards. 65 acres of excellent quality land in one block. Fields divided into paddocks with electric fencing and mains water supplied. Farmyard facilities also available with slatted accommodation for up to 120 cattle, handling & calving facilities, slurry storage and silage pit. Owner looking to step back from land due to full time employment and family commitments. | REFERENCE MT01East Clare Area 100 acres of grassland available for long term lease. All in one block with good access. Some winter accommodation available on farm. | REFERENCE NM01Mid Cork Area 66 acres of quality land available to lease on long term basis with farmyard that includes cubicle houses and slatted unit to accommodate over 100 head of cattle with adequate slurry storage and silage pits. Farm is very accessible and has been used for dairying in the past. Suitably laid out in paddocks with roadways and water installed. Three phase ESB supply on site. Rich pasture land that has received plenty of pig slurry. Recent soil sampling carried out & results available. Some areas have been recently reseeded. Loader available for use in feeding. | REFERENCE TX04 Partnerships
Do you want help to run your dairy farm, and increase your land base and wintering facilities? I am interested in joining up with a dairy farmer who is finding it hard to develop, either through manual help or lack of resources. I am a married man with a young family and a professional wife. I have 80 acres to bring with, and I am positive hardworking experienced milker. Kilkenny or surrounding counties considered. | Reference TN09Young Couple looking to grow their farm business, seeking a lease or partnership on a grassland farm. Preferably dairy unit but all options considered. Ideally in the greater mid to north Cork areas.
| REFERENCE TX03 Accommodation required for approx. 50 cattle for contract feeding for winter. Cattle only supplied. Cork or surrounding counties. | Reference No. TX10North-Tipp Dairy Farmer Seeks to establish contract rearing arrangement with another farmer to rear 40-45 weanling Friesian heifer calves from May 2016 through to mid March 2017. | REFERENCE OK01 Contract Heifer Rearing
Dairy Farmers, Take the hassle out of your calving season! Reduce labour and free up your shed space. Have your calves contract reared with a very experienced calf rearer. 12-14 week contract, very good facilities available. Contract farmer also willing to keep 30 to 40 heifers until turned out to grass and for first winter. Heifers returned fit for service. | REFERENCE FL03Contract Heifer Rearing Service Available in Galway. Willing to rear up to 80 dairy heifer calves, on very good quality grassland. Must be a minimum of 2 months old, and fully weaned. Very good handling and winter facilities available on farm. Excellent experience with livestock, and open to different types of contracting rearing arrangements.
| Reference OR01North-Tipp Dairy Farmer Seeks to establish contract rearing arrangement with another farmer to rear 40-45 weanling Friesian heifer calves from May 2016 through to mid March 2017. | REFERENCE OK01 Skilled Young
Farmers looking
for an opportunity
Young Qualified Married Couple looking for a suitable share milking opportunity. Excellent technical ability and proven to get good animal performance from grass based system. Currently assistant farm manager of large grass based dairy unit. Willing to contract rear heifers off-farm to maximise return for farm owner and ourselves. Looking for a well laid out dairy farm. 40ha+. Can supply stock. Munster/ South Leinster region. Reference VA02MAYO Farmer looking for farm and Sheds to lease, minimum 5 year lease required. We are expanding our suckler to Beef programme that we are currently doing. Preferably within 15 miles of Castlebar.
| REFERENCE MT02YOUNG TRAINED AND Ambitious farmer with large herd management experience in Ireland & New Zealand. Looking to enter a share milking or farm lease arrangement in the north midlands area with aim to develop successful dairy enterprise. Has skill and determination to see any opportunity through.
| REFERENCE NE01 
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