[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-169063-en":3,"doc-seo-169063-105":30,"detail-sidebar-cat-1-en-105":83},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":11,"category_id":12,"category_name":13,"doc_title":14,"doc_description":15,"doc_content":16,"file_id":17,"file_url":18,"file_type":19,"file_size":20,"view_count":4,"is_deleted":4,"is_public":11,"is_downloadable":11,"audit_status":11,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":15,"update_tm":28,"read_time":29},169063,2336475104362,"Mali","https://ap-avatar.wpscdn.com/avatar/22000c4c46a41b752dd?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786595829695023868",1,18,"Letters","Relate - January 2018 - Volume 45 - Issue 1","January 2018 issue of Relate examines key Irish legal and practical matters affecting farming, with emphasis on land leasing, collaborative farming structures, occupiers’ liability for landowners, and health and safety obligations for farm workers. It explains common leasing arrangements such as conacre and agistment, outlines requirements created by the Property Services (Regulation) Act 2011 for auction engagement, and describes how long-term leases should be formed, witnessed, stamped, registered, and aligned with income tax relief conditions.","Relate\nJanuary 2018\nVolume 45: Issue 1\u000bISSN 0790-4290\nContents\nLand leasing\nCollaborative farming\nOccupiers’ liability\nHealth and safety\nFarming in Ireland\nThis issue of Relate looks at various legislation and issues regarding farming in Ireland. These includes the leasing of agricultural land, collaborative farming such as partnerships and share farming, occupiers’ liability legislation for landowners, and health and safety on the farm for workers.\nLand leasing\nThe leasing of agricultural land is common in Ireland. The number of long-term land leases has almost doubled from 3,590 to 6,830 between 2011 and 2015. Many retiring farmers, or those who have inherited farmland but do not intend to farm it themselves, choose to allow active farmers to make use of their land.\nThe most common forms of land leasing are:\nConacre\nAgistment\nLong-term leases\nConacre and agistment\nConacre is the term used to describe the right to sow and harvest crops on another person's land. This informal arrangement is not a lease. If you are the landowner, you will retain the right to occupy the land while the conacre holder will have the right to till the land, sow and harvest, and go back and forth onto the land for these purposes. Conacre arrangements usually last for a period of 11 months at a time.\nIf a conacre holder fails to pay the fee agreed under the conacre arrangement, you may treat this as a debt but you cannot retain the crops or interfere with their removal from the land.\nAgistment is a similar right to conacre where the agistment holder has the right to graze livestock on another's land.\nBoth conacre and agistment were traditionally used for the specific intention of avoiding entering a lease because a lease holder would have other rights, such as the right to renew the lease.\nProperty Services (Regulation) Act 2011\nBefore 2012, conacre and agistment arrangements were often made with a minimum of formality although an auctioneer usually assisted by preparing a basic agreement.\nThis system has changed dramatically since the enactment of the Property Services (Regulation) Act 2011. Section 43 of this Act states that if a landowner or conacre holder engages an auctioneer for any purpose, including the arranging of conacre or agistment, that auctioneer must provide a signed letter of engagement setting out the terms and conditions of the engagement. These terms should include the fee the auctioneer intends to charge. The letter of engagement must be provided to you within seven working days of you engaging the auctioneer.\nBefore 2012, the conacre agistment holder would usually pay the auctioneer's fee. Now the fee must be paid by the person who engages the auctioneer.\nSince 2012, it is open to either party to make a complaint about an auctioneer to the Property Services Regulatory Authority if either party believes the auctioneer has acted improperly or dishonestly in their dealings.\nLong-term land leases\nA land lease is a written legal agreement between a lessor (landowner) and a lessee (active farmer). A lease agreement must be signed by both parties and the signing must be witnessed by an independent person. In order to avail of the income tax reliefs available on lease income, a lease must be stamped by Revenue (see below).\nA lease sets out the obligations of both parties during the term of the lease. You should seek assistance from a professional advisor when preparing a lease so that the terms can be tailored to the needs of the parties.\nA lease will include details of:\nThe term – generally longer than five years\nAnnual rent and rent payment procedure\nRent review clause\nDetails of the land use and the upkeep of the land\nWho is responsible for what insurance\nTreatment of basic payment entitlements\nRestrictions on subletting\nFarm buildings should be dealt with separately\nRenunciation preventing the tenant from accruing an automatic right of renewal\nIn order to qualify for income tax incentives, land must be leased for a minimum of five ye","cbCaiswInFMDip5Z","https://ap.wps.com/l/cbCaiswInFMDip5Z","docx",51486,14,"English","en",105,"# Contents\n## Land leasing\n## Collaborative farming\n## Occupiers’ liability\n## Health and safety\n## Farming in Ireland\n# Land leasing\n## Conacre and agistment\n## Property Services (Regulation) Act 2011\n## Long-term land leases\n## Registering with PSRA\n## Income tax relief","[{\"question\":\"What requirements apply to long-term land leases in Ireland?\",\"answer\":\"A long-term lease is a written agreement signed by both parties and witnessed by an independent person, and it must be stamped by Revenue to access certain income tax reliefs. Key lease terms include rent, term length, land use obligations, insurance, subletting restrictions, and renewal-related provisions.\"}]","Relate - January 2018 - Volume 45 - Issue 1 | DOCX",1788244254,5,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":14,"keywords":34,"description":15,"schema_data":35,"social_meta":78,"head_meta":80,"extra_data":82,"updated_unix":28},"relate-january-2018-volume-45-issue-1","",{"@graph":36,"@context":77},[37,54,68],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":11},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/template/","Template",2,{"item":49,"name":13,"@type":43,"position":50},"https://docshare.wps.com/template/letters/",3,{"item":52,"name":14,"@type":43,"position":53},"https://docshare.wps.com/template/relate-january-2018-volume-45-issue-1/169063/",4,{"url":52,"name":14,"@type":55,"author":56,"headline":14,"publisher":58,"fileFormat":61,"inLanguage":23,"description":15,"dateModified":62,"datePublished":62,"encodingFormat":61,"isAccessibleForFree":63,"interactionStatistic":64},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":41,"name":59,"@type":60},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-01",true,{"@type":65,"interactionType":66,"userInteractionCount":4},"InteractionCounter",{"@type":67},"ViewAction",{"@type":69,"mainEntity":70},"FAQPage",[71],{"name":72,"@type":73,"acceptedAnswer":74},"What requirements apply to long-term land leases in Ireland?","Question",{"text":75,"@type":76},"A long-term lease is a written agreement signed by both parties and witnessed by an independent person, and it must be stamped by Revenue to access certain income tax reliefs. 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