Registration of Farm Partnerships

Frequently Asked Questions

  1. If I wish to explore starting up a farm partnership who should I contact?

Contact a Teagasc adviser, a Private Agricultural Consultant or your farm representative body (IFA, ICMSA, Macra)

  1. What type of enterprises can enter a farm partnership

All of the main farming enterprises – Dairying, Beef, Tillage, Sheep and Other Enterprises (Horticulture, Pigs, Poultry and Goats)

  1. How far apart must farms be in order to establish a farm partnership?

There is no minimum distance but all farms in the partnership must not be greater than 75kms apart. Measurement is taken from the furthest parcels of land included in the partnership of each farm (details of which are held in the Department)

  1. What happens if a partner leaves the partnership before the five years are up?

There is no specific penalty for leaving or ending the partnership. However different Revenue and Departmental Schemes have specific rules in relation to maintaining the partnership in order to retain payments.

  1. What are the benefits of being entered on the Register of Farm Partnerships

While there are many benefits to the formation of farm partnerships in terms of economies of scale, work/life balance etc.; both the Department of Agriculture, Food and the Marine and the Department of Finance offer a number of financial benefits to help encourage and maintain the development of farm partnerships. These benefits include the Support for Collaborative Farming grant Scheme, and the preferential stock relief for registered farm partnerships as well as ensuring that the members of all registered partnerships are fully catered for in the implementation of CAP Schemes such as BPS, ANC, TAMS and GLAS.

  1. I have a small poultry enterprise alongside my dairy/beef enterprises. Do I have to bring the poultry enterprise into the Partnership

Small enterprises such as pig/poultry etc can be excluded from the farm partnership once cleared by the Minister and agreed by the other partners.

  1. Can I be a partner in more than one farm partnerships?

No. A farmer can only be a partner in one registered farm partnership at any one time.

  1. Do I have limited liability

A farm partnership has unlimited liability. For this reason a well written partnership agreement is important.

  1. Do I have to transfer ownership of my entitlements/land to the partnership

There is no transfer of ownership. When forming a farm partnership all lands and assets (such as production rights, entitlements under the Basic Payment Scheme and other Department schemes) are licenced to the farm partnership. This licence can be built into the written partnership agreement.

  1. If land is co-owned but one of the co-owners is not going to be in the partnership what should I do?

A person who co-owns land can only be a partner in a Registered Farm partnership if all the persons who co-own the lands either become partners or are exempted from this requirement by the Minister. This exemption is required by the non participants in the Farm Partnership in order to acquire, or retain, certain tax benefits. This does not apply to commonages because the commonage land is not co-owned.

  1. Is there a limit to the number of people who can be in a Registered Farm Partnership

A registered farm partnership may not consist of more than ten partners, made up of Category (i) and Category (ii) partners.