Tax breaks for farm training

Looks at tax incentives and grants available for young people pursuing a career in agriculture

and can be in the following formats; ÷ A full-time option commencing with a Level 5 certificate leading on to a Level 6 Specific Purpose Certificate. This Specific Purpose course requires in the region of 170 hours direct contact including classroom sessions, practical skills instruction, farm planning sessions, tutorials, exam time and practical skills assessment time. This course also includes a 12-month practical learning period which will be completed on the home farm or a nominated farm in the Republic of Ireland. Applicants must be 17 years old or over on January 1 following entry to the course. This entire programme is typically of two years’ duration. ÷ A part-time option open to mature students where applicants must be 23 years old or over on January 1 following entry to the course. The course content is similar to the full-time option outlined above and can extend over 30 months. ÷ A part-time option to achieve the Level 6 Specific Purpose Certificate for those who already have attained a Level 5 Certificate. ÷ A Distance Education option is open to holders of a Level 6 or higher award in a non-agricultural discipline. Participants are required to complete the Level 5 Certificate course and then progress to the Level 6 Specific Purpose Certificate in Farm Administration as detailed above. They must also have contin- uous access to a commercial farm in the Republic of Ireland (home farm or approved nominated farm) for the duration of the course in order to develop proficiency in farm tasks and complete farm-based assignments and projects. The course duration is 15-18 months.

All of the full-time courses detailed above are currently provided by Teagasc who also provide part-time (mature students) and distance Do

Martin O’Sullivan

learning options. Westport College of Further Education in Co Mayo also provides both classroom and distance learning options. Coláiste An Átha at Kilmuckridge, Co Wexford provides the Level 6 Specific Purpose Certificate in Farm Administration.

Fees for these courses vary from €1,990 to €2,750 depending on the provider.

Martin O’Sullivan is the author of the ACA He is a partner in O’Sullivan Malone and Company, accountants and registered auditors; www.som.ie