The Irish Cattle and Sheep Farmers’ Association (ICSA) has called on Government to urgently secure the long-term retention of agricultural tax reliefs due to expire at the end of 2025.

The call follows Minister for Finance Pascal Donohoe’s comments which stated that reliefs including the young trained farmer stamp duty exemption, agricultural relief from capital acquisitions tax and farm consolidation relief are under review ahead of Budget 2026.

The association’s rural development chair Edmond Phelan said these reliefs are not just not just “technical tax measures”.

“They are essential supports that underpin efforts to improve farm viability, encourage land mobility, and, crucially, to support young people to enter and remain in farming,” Phelan stated.

“There should be no disincentives to farm transfers. Farmers need certainty to plan for succession, make investment decisions, and meet environmental obligations.

“The absence of a firm commitment to extend these measures risks creating unnecessary hesitation at a time when we should be incentivising action.”

Phelan said that farm restructuring relief and the accelerated capital allowance for slurry storage are equally as important to ensuring both environmental and economic sustainability.

“All of these measures align with national goals around climate action, biodiversity, and generational renewal.

“Removing or weakening them would send the wrong message at a time when the sector is being asked to do more than ever.”

The retention of agri tax reliefs is to form a “key part” of the ICSA’s pre-Budget 2026 submission to Government, Phelan added.