AERD30220 Agri-Taxation

Academic Year 2022/2023

This module seeks to provide students with a fundamental understanding of the applications of the Irish Taxation System at farm level. The module content includes: Income tax computations, including capital allowances and stock relief; Capital Gains Tax and exemptions; Stamp Duty and its reliefs; Capital Acquisitions Tax and how it affects land transfers; basic VAT issues; and advantages and disadvantages of farm incorporation.

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Curricular information is subject to change

Learning Outcomes:

The module aims to give students an understanding and working knowledge of how tax interacts with the Irish Agricultural Sector at farm level. On successful completion of the module students will understand the basics of the tax system as applied on farms; be able to prepare basic Income Tax computations; calculate, understand and interpret the role of capital allowances; calculate and apply stock relief at the different rates; and understand and calculate Capital Gains Tax liabilities. Also students will learn why and how Stamp Duty is applied; how to calculate Capital Acquisitions Tax liabilities; and have a basic understanding of both VAT and advantages and disadvantages of farm incorporation.

Student Effort Hours: 
Student Effort Type Hours
Specified Learning Activities


Autonomous Student Learning






Approaches to Teaching and Learning:
The approach to teaching will involve a mixture of active/task-based learning and lectures. Additional tutorials may be provided subject to circumstances. The lectures are co-facilitated with a representative from Grant Thornton and may be delivered using a blended approach.
Requirements, Exclusions and Recommendations
Learning Requirements:

Farm Business Management (AERD30190) or equivalent as deemed appropriate by module co-ordinator.

Learning Exclusions:

Students who have previoulsy studied a taxation module(s) may not be accepted to this module.

Learning Recommendations:

Students must have a sound basic understanding of popular terminology relating to farm production enterprises.

Module Requisites and Incompatibles
Not applicable to this module.
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Examination: Final end of trimester exam 1 hour End of Trimester Exam No Standard conversion grade scale 40% No


Continuous Assessment: Assessments and/or assignments (approx. 2) to be held throughout the trimester. Throughout the Trimester n/a Standard conversion grade scale 40% No


Carry forward of passed components
Resit In Terminal Exam
Summer Yes - 1 Hour
Please see Student Jargon Buster for more information about remediation types and timing. 
Feedback Strategy/Strategies

• Feedback individually to students, post-assessment
• Group/class feedback, post-assessment

How will my Feedback be Delivered?

Group feedback will be provided for the mid trimester exams/assessments. Individual feedback will be provided upon request and by appointment with the lecturer. Feedback for final exam can be requested by a student by appointment with the lecturer.

Timetabling information is displayed only for guidance purposes, relates to the current Academic Year only and is subject to change.
Lecture Offering 1 Week(s) - 20, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33 Thurs 14:00 - 15:50