A common query we receive is in relation to ‘Young Trained Farmer’ status or the ‘Green Cert’ qualification as it is often referred to. Below are some of the frequently asked questions and the relevant responses:
The Green Cert is the historical name for the first recognised course of training for young farmers. There are a number of courses that have ‘Young Trained Farmer’ status. When people mention the ‘Green Cert’, they are actually referring to a list of land based courses, which qualify a person as a ‘Young Trained Farmer’.
The term ‘land based courses’ covers a range of courses in agriculture, horticulture, forestry, or equine studies. Teagasc also run a Level Five part-time Green Cert Programme and a Distance Education Green Cert for non-agri award holders.
Choosing the right course to qualify for the 'Young Trained Farmer' status is crucial. The list of eligible courses can be found in section 81AA of the stamp duty manual: 'Transfers of land to young trained farmers'.
Remember to always check revenue.ie for the latest updates, amendments, or deletions to the stamp duty manual, the list of eligible courses, and the incentives available to young trained farmers.
One of the main reasons to engage in an approved training course is to improve skills, competence, and employability. It also ensures eligibility for Department of Agriculture, Fisheries, and the Marine schemes and allows for a relief from stamp duty on either the transfer or purchase of land where all of the following criteria are satisfied:
a) The recipient is under 35
b) The recipient has achieved the appropriate qualification (Young Trained Farmer Status)
c) The recipient spends not less than 50% of his/her normal time farming the land for a period of five years from the date of execution
d) The individual retains ownership of the land for the entire five-year period
Section 81AA of the stamp duty manual ('Transfers of land to young trained farmers') outlines the relevant qualifications deemed necessary, however, where an individual obtains alternative qualifications, for example from another jurisdiction, it may be possible for the individual to still claim young trained farmer relief if the applicant obtains approval from Teagasc, certifying that the qualifications obtained are equivalent to the Irish qualifications.
It is also worth noting that if the land is being transferred into joint ownership; all joint owners will need to satisfy the criteria set out above.