Farm Tax Act, 1985

Interpretation.

1.—(1) In this Act, save where the context otherwise requires—

“adjusted acre” and “adjusted acreage” have the meanings respectively assigned to them by section 2 of this Act;

“agriculture” means husbandry and includes horticulture, fruit growing, seed growing, dairy farming and livestock breeding and keeping and the use of land as grazing land, meadow land, osier land, market gardens and nursery grounds;

“agricultural land” means land wholly or mainly used, or reasonably capable of being wholly or mainly used, for the purposes of husbandry, but does not include land developed as commercial woodland or for use wholly or mainly for sport;

“agricultural land holding” means the aggregate of the land in the occupation of the same person or persons;

“classification list” has the meaning assigned to it by section 4 of this Act;

“the Commissioner” means the holder of the office of Farm Tax Commissioner established by section 14 of this Act;

“farm tax” means the tax chargeable by virtue of section 9 of this Act;

“functions” includes powers and duties and references to the performance of a function include references to the exercise of a power and the carrying out of a duty;

“interest”, in relation to farm tax, means interest payable under section 11 (7) of this Act in respect of farm tax;

“local authority” means the council of a county, the corporation of a county or other borough or the council of an urban district;

“the Minister” means the Minister for the Environment;

“occupier”, in relation to land, an agricultural land holding, or part of such a holding, or a taxable farm, means the person entitled to the immediate use or enjoyment of the land, the holding or the farm, as may be appropriate, whether actually used or enjoyed or not, and—

(a) where a person is in possession of land or such a holding or farm in the capacity of an employee or agent of, or a trustee or caretaker for, another person, that other person shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm, and

(b) where a person is in possession of land or such a holding or farm as a personal representative of a deceased occupier thereof or is in adverse possession of land or such a holding or farm, he shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm, and

(c) where a person is in possession of land or such a holding or farm under a letting in conacre or for the purposes of agistment or for temporary depastureage, the person from whom he holds it shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm:

Provided, however, that where the land, holding or farm is subject to a discretionary trust (within the meaning of the Capital Acquisitions Tax Act, 1976 , as amended) and no person is in possession of it as of right, the trustees of the trust shall be deemed, for the purposes of this Act, to be entitled to the immediate use or enjoyment of the land, holding or farm,

and cognate words shall be construed accordingly;

“prescribed” means prescribed by regulations made by the Minister;

“prescribed by the Minister for Finance” means prescribed by regulations made by the Minister for Finance;

“taxable farm” has the meaning assigned to it by section 3 of this Act;

“revision list” has the meaning assigned to it by section 7 (5) of this Act;

“the Tribunal” means the Farm Tax Tribunal established by section 8 of this Act.

(2) (a) Subject to paragraph (b) of this subsection a person connected with another person shall be deemed, for the purposes of this Act, to be the same person as that other person.

(b) Where—

(i) a person who is the occupier of an agricultural land holding is a relative (within the meaning of section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968 , as modified by paragraph (c) of this subsection) of a person who is the occupier of another agricultural land holding, and

(ii) each holding is farmed and managed by its occupier separately from the other holding,

the first-mentioned person shall be deemed, for the purposes of this Act, not to be connected with the second-mentioned person.

(c) Any question whether a person is connected with another person shall, for the purposes of this Act, be determined in accordance with section 16 (3) of the Finance (Miscellaneous Provisions) Act, 1968 , subject to the modification that “relative” in the said section 16 (3) shall be construed as including a direct descendant of a brother or sister.