Estate Duty

Agricultural Relief

A form of 'Agricultural Relief' can be applied in certain circumstances. This agricultural relief comes in the form of an 'artifical value' or Poor Land Value (PLV). A rateable valuation may be used which can be obtained from the Local County Council. The PLV may be used on condition that either:

  • the total net value of the estate (including the artificial value) does not exceed €3,809.21
  • the rateable valuation of the land exceeds the rateable valuation of the buildings.

Form A(X) and Form D1 must be completed, and submitted to National Capital Acquisitions Tax (CAT) Unit, along with your request for this relief. All necessary calculation will be done by Revenue.   

Next: For deaths prior to 1 June 1959