Home   Self-assessment and self-employment   farm  

Farming

  1. Overview
  2. What is farming?
  3. Charge to tax
  4. Income averaging
  5. Share farming

What is farming?

Farming means farming land in the State that is wholly, or mainly, occupied for the purposes of husbandry. This includes:

  • normal farming
  • horse breeding
  • cattle dealing
  • fruit growing
  • and
  • any form of husbandry, which involves the use of the land or its produce.

Market gardening is excluded from the definition of farming for tax purposes. This is the occupation of land as a nursery or garden for growing produce for sale.

Next: Charge to tax

Published: 01 May 2024 Print this page

Back to homepage Back to top