CPDStore Ireland

The agricultural sector continues to face significant challenges, including fluctuating commodity prices, weather-related impacts on profitability, increasing compliance requirements and ongoing changes in tax legislation. Many farmers who experienced strong profits in 2025 may find themselves facing a significantly different position in 2026, making proactive tax planning more important than ever.

This session will provide a practical review of the key tax issues affecting farmers, farm partnerships and agricultural businesses as they approach year-end 2026. Particular attention will be given to managing reduced profitability, reviewing averaging elections, maximising available reliefs and deductions, and preparing for recent and upcoming Budget changes. The session will also examine current Revenue positions and significant tax appeal decisions affecting farmers.

Delegates will leave with practical planning ideas that can be applied immediately to assist clients before the end of the tax year and when preparing 2026 tax returns in 2027.

Declan McEvoy will cover the following topics during this webinar:

By attending this session delegates will:

• Understand the key tax planning opportunities available before 31 December 2026.
• Be able to assess whether continued use of income averaging remains appropriate for farming clients.
• Gain clarity on common VAT refund issues and Revenue's current approach to claims.
• Understand recent developments in Agricultural Relief, Business Relief and CGT Retirement Relief.
• Be better equipped to identify tax planning opportunities and risks when advising farming families on succession and restructuring matters.

This session will be of particular interest to:

• Tax advisers
• Accountants in practice
• Agricultural consultants
• Farm business advisers
• Solicitors advising farming clients
• Partners and managers with responsibility for agricultural clients

Course Level: Intermediate / Advanced