About Farmers Handbook

Who is the farmers handbook for?

This handbook provides an instant source of detailed information for all aspects of the farm business, such as:

  • Income Tax, Capital Gains Tax & Capital Acquisitions Tax
  • Qualifying for Social Protection benefits and State pensions
  • Guidance on making a will or handing on the farm
  • Options for retirement – avoiding the tax pitfalls
  • Profitability analysis of the main farm enterprises
  • Partnerships, Share Farming, Share Milking & Leasing
  • Farm Home Grants & Support Schemes
  • Farming & The Law – Land, Animals, Machinery, etc…
  • Forestry, Organic Farming, Farm Labour, Training Courses etc..etc..
  • Farm Technical data…crop storage, fodder budgeting, slurry values, slurry storage requirements, fodder costings, etc., etc.,
  • CAP Reform Programme 2023-2027

This Handbook is a vital publication for all of the following fields:

  • Farmers
  • Agricultural Students
  • Accountants
  • Solicitors
  • Auctioneers
  • Bankers
  • Co-ops
  • Public Servants
  • Foresters
  • Farm Relief Services
  • Agricultural Consultants
  • Merchants
The Document

The Contributers

Farmers Handbook is made possible thanks to:

Principal Author

Martin O’ Sullivan B.Agr.Sc. QFA, M.A.C.A

Collaborators/Contributors

Diarmuid Foley B.Agr.Sc (O’Sullivan Foley Ltd),
Tom Rafter B.Agr.Sc, (Farm Finance Solutions)

Paddy Bruton B.Agr.Sc. (Forest Services Ltd.)

Dr. Tom Butler M.Agr.Sc. PhD (FBA Laboratories)

Philip O’Dwyer B.Agr.Sc, MBA (Philip O’Dwyer Consulting)

Barry Lonergan FCA, CTC (IFAC Carrick on Suir)

Angela Casey, TNS Training Ltd.

John Butler, Kiely Gaule Financial Services

Tim Bourke. B.Agr.Sc (Tim Bourke & Associates)

Teagasc

The Department of Agriculture, Forestry & the Marine

Acknowledgements

Department of Social Community & Family Affairs

Angela Casey, Agricultural Consultants Association

The entire team at IFAC Carrick on Suir

John Butler, Kiely Gaule Financial Services

The council of ACA

The authors particularly wish to acknowledge the assistance given by the staff of Teagasc and the Department of Agriculture, Forestry & Food. Without their most willing co-operation the completion of this handbook would not have been possible.

Supporters

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    • Meet Our Team

    Martin O’Sullivan

    Martin O’Sullivan holds a Degree in Agricultural Science (UCD) along with a
    Diploma in Forensic Accounting (Chartered Accountants Ireland) and a Diploma in Financial Services (UCD). Since qualifying, he has specialised in farm accounts and taxation having been a senior partner in O’Sullivan Malone, Accountants & Registered Auditors, Carrick on Suir, for over 30 years. He recently retired from that role and is currently a consultant to IFAC, the country’s largest farm
    accountancy firm. He is the originator and author of the ACA Farmers’ Handbook which is in its 30th edition and widely used and referred to within the industry including most third level agricultural colleges. For the past twenty years he has been the tax and farm business columnist with the Farming Independent. His primary role within TNS is the publication of the ACA Farmers’ Handbook as well as providing lectures in the areas of farm succession, capital taxation and estate planning.

    Angela Casey

    Angela Casey has a degree in French & Marketing (SETU) and a Diploma in
    Estate Agency and Property Management. She has provided administration
    management services for the Agricultural Consultants Association (ACA) since 2014. She oversees the daily running of ACA’s Head Office and co-ordinates all of
    the association’s events and comprehensive training programmes. Angela also oversees all aspects of the production, sale, advertising and distribution of the ACA Farmers Handbook . She has a strong background in data management and compliance and will be the Administration Manager for TNS.

    Tom Rafter

    Tom Rafter is an Agricultural Consultant based in Waterford. He worked in a variety of agribusiness roles prior to setting up his business Farm Finance Solutions in 2014. From 2000 to 2014 he worked as an Agri specialist for ACCBank/Rabobank. He has a Degree in Agricultural Science(UCD) and a Higher Diploma in Education and is a qualified financial advisor. In his current role he has provided training on financial matters to groups of farmers and is a qualified train the trainer. He will act as general manager of TNS and will have overall responsibility for company operations.

    Tim Bourke

    Tim Bourke is an Agricultural Consultant who established his own company Tim
    Bourke & Associates Ltd in Cashel, Co. Tipperary in 1996. He provides consultancy services to the agricultural sector in a wide range of areas including
    grassland and nutrient management, agricultural schemes and farm planning. He also specialises in equine nutrition. He is an approved facilitator and has provided
    training to farmers in various schemes including:- REPS, GLAS, ACRES, Nitrates
    & Farm Safety. He also provides training to dairy & beef farmers in the Knowledge Transfer Programme (KT) funded by the Department of Agriculture, Fisheries and the Marine.

    Diarmuid Foley

    Diarmuid Foley is an Agricultural Consultant based in Carrick-on-Suir Co.
    Tipperary. He graduated from UCD in 2010 and started his career as an Agricultural advisor with Teagasc . In 2016 he took up his current position as an Agricultural Consultant with the Agricultural Advisory Alliance Ltd . Diarmuid has previously delivered the Green Cert to students in Kildaton Agricultural College and was team leader for eight Agricultural Consultants who delivered Nitrates Derogation training to over 550 farmers in 2021 and 2022. He has also delivered Health and Safety training to farmers and is a current discussion group facilitator. Diarmuid is also an active dairy farmer which gives him a clear understanding of farming and farm communities.

    We’ve been here since 1994!