The financial context of farming - financial barriers to female farm ownership in Ireland
Farming is an important sector in Ireland, and it is the grassroots of the agricultural industry. However, there are stark differences in the ratio of farms owned by men and women in Ireland today. Currently, 87% of Irish farm holders are male whereas females represent only 13% of Irish farm holders (CSO 2020). Women generally do not own the land they work on, instead they are farming land which is owned by their husband, brother or father. This paper is a review of financial barriers including tax implications which directly or indirectly constrain female participation in farming and farm ownership. The paper will first begin by discussing the taxes that apply to land transfers, secondly the issue of pensions will be discussed, and finally EU payments are examined.
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Public Policy.ieExternal identifier
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- Work and Employment Studies