Stamp Duties Consolidation Act 1999 Schedule 2A

Qualifications for applying for relief from stamp duty in respect of transfers to young trained farmers

Schedule 2A listed the educational qualifications a young trained farmer needed to hold to claim the enhanced stamp duty relief that was available under section 81A on transfers of farmland.

• Schedule 2A was inserted by the Finance Act 2004 and applied to instruments executed on or after 25 March 2004.
• It set out three categories of qualifying awards — FETAC awards, HETAC awards and qualifications from other third-level institutions.
• The Schedule was linked to section 81A relief and operated as the gateway test for who counted as a "young trained farmer".
• It ceased to have effect for instruments executed on or after 2 April 2007, with the qualifying awards now found in section 654A of the Taxes Consolidation Act 1997.