This page is the map. Each line below links to a full guide with the rules, the rates and the source. Farm grants are only part of it. The welfare and tax side is where the rest is.
Quick facts
- Low farm income
- Farm Assist, Rural Social Scheme
- Under 40
- CIS-YF and the National Reserve
- Farm spouse
- Can pay Class S PRSI
- Handing on
- €5,000 a year tax credit for up to 5 years
- USC
- Due over €13,000 gross a year
- Also check
- Fuel Allowance, Back to School
If the farm is not paying
Farm Assist is "Farm Assist – a means-tested social welfare payment for farmers with a low income". Only 70% of farm income counts, after a disregard for each child.
The Rural Social Scheme pays a top-up in return for community work, for low-income farmers and fishers.
General payments apply to farm families too, including Fuel Allowance and the Back to School Clothing and Footwear Allowance.
Farm payments and grants
- BISS, the main EU income support, paid per eligible hectare
- TAMS 3 capital grants for sheds, equipment, solar and more
- The Organic Farming Scheme (closed to new applicants for now)
- The Beef Welfare Scheme for suckler farmers
- The Afforestation Scheme and the Native Tree Area Scheme for planting trees
One trap when a farm changes hands: "scheme entitlements do not automatically transfer when you change the name on a herd number." They have to be transferred separately.
Young farmers under 40
"Complementary Income Support for Young Farmers (CIS-YF) . This is a payment which supports young farmers who are under 40."
"National Reserve: Young Farmer category . This provides financial support to farmers who are under 40 and are setting up a farm for the first time."
Both need a valid BISS application and an agricultural course at Level 6 or equivalent. Under 35, the Young Trained Farmer Relief can mean no stamp duty on land transferred to you. See handing on the farm.
For the course itself, the Teagasc Student Maintenance Grant uses a means test that averages farm income over 3 years.
PRSI, pensions and the farm spouse
"If you are a self-employed farmer, you pay Class S PRSI ." It builds a record for the State Pension (Contributory), Invalidity Pension, Treatment Benefit, and maternity and paternity benefits.
It has limits. "Class S contributions cover you for a limited number of payments. In general, they do not cover you for any short-term payments including illness and disability payments."
The one most often missed is the spouse. "If your spouse or partner is helping you on the farm, they are eligible to make PRSI contributions and to gain PRSI benefits." A spouse with no record of their own may have no contributory pension of their own.
"If you do not have to pay PRSI, you may be able to pay voluntary contributions to maintain your social insurance record."
Tax for farmers
You pay income tax on farm profit, or Corporation Tax if you farm through a company, and file each year on ROS. "You must pay it if your gross income (your income before tax) is more than €13,000 per year." That is the USC.
Leasing land out long-term can be tax-free up to a threshold. "To qualify, the lease must be in writing and for 5 years or more. Leases between close relatives do not qualify for the relief."
When the farm passes on, "Agricultural property that is given as a gift or inherited can have its market value reduced by 90% for tax calculation purposes." A Succession Farm Partnership adds a €5,000 tax credit a year for up to 5 years. Every farm transfer relief.
Common questions
What welfare payments are there for farmers in Ireland?
Farm Assist, a means-tested payment for low-income farmers, and the Rural Social Scheme. Farm families can also get general payments such as Fuel Allowance and the Back to School Clothing and Footwear Allowance.
Can a farm spouse pay PRSI?
Yes. Citizens Information says a spouse or partner helping on the farm is eligible to make PRSI contributions and gain PRSI benefits. If they help run the business but are not an employee, they pay Class S.
What does Class S PRSI cover for farmers?
The State Pension (Contributory), Invalidity Pension, Treatment Benefit, Maternity, Adoptive and Paternity Benefit, and Bereaved Partner's Pension. In general it does not cover short-term illness payments.
What supports are there for young farmers?
Under 40s with a Level 6 agricultural qualification and a BISS application can get the Complementary Income Support for Young Farmers and the National Reserve Young Farmer category.
Do farmers pay USC?
Yes, if gross income is more than €13,000 a year.
Do scheme entitlements transfer with a herd number?
No. They do not transfer automatically when the name on a herd number changes. They have to be transferred separately.