Stamp Duties Consolidation Act 1999 Schedule 2

Qualifications for young trained farmer relief

Schedule 2 lists the agricultural and horticultural qualifications that entitled a young farmer to claim stamp duty relief on transfers of farmland under section 81, before that relief ceased to apply to instruments executed on or after 25 March 2004.

• The Schedule was the qualifying list of credentials underpinning the original young trained farmer stamp duty relief in section 81 SDCA 1999.
• It set out four categories of approved courses: Teagasc qualifications, Farm Apprenticeship Board qualifications, third-level degrees and diplomas, and certificates awarded by the National Council for Educational Awards.
• The qualifications had to be held by the transferee farmer at the time of the transfer of land in order to access the relief.
• The Schedule ceased to have effect for instruments executed on or after 25 March 2004; the equivalent list is now found in section 654A TCA 1997.