Farming
Charge to tax
All farming is treated as a single trade. This includes having more than one farm, or farming as a sole trader, and also in partnership. You must combine the profits of all your farming activities to determine your taxable farming profits for that year.
The profits of the farming trade will be charged to tax under trading income (Case I of Schedule D).
National Co-op Farm Relief Service (FRS) operators
The applicable Pay Related Social Insurance (PRSI) class of FRS operators (who provide labour only) depends on the nature of the engagement. For further information, please see Tax and Duty Manual Part 05-01-30.
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