Agricultural Relief

How do you claim Agricultural Relief?

Use Revenue Online Service (ROS) to claim Agricultural Relief through your IT38 return.

Claiming Agricultural Relief for trees and underwood on ROS

The ‘Farmer Test’ does not apply if you are claiming Agricultural Relief for trees and underwood.

However, ROS requires that all claims must satisfy the test. If you are claiming relief for trees and underwood insert figures in the IT38 to enable the ‘Farmer Test’ to be met. You will have to insert figures in such a way that 80% of the total value is agricultural property.

If you have other agricultural land where Agricultural Relief does not apply, insert this under ‘Other Realty’.  You should then insert a note of explanation in the ‘Additional Notes’ box.