Agricultural Property and Farming

Our guides commence with an overview of the land market and a legal overview of agriculture in England and Wales together with an outline of agricultural land purchase procedure.

 

The ownership of rural property in England and Wales often raises issues in relation to boundaries, paths and services. Commons and rights of public assess to the countryside have no direct parallel in Ireland.

 

Planning and Environmental law and Environmental Regulations have a significant impact on farmland and farming. Our guides highlight some of the issues which arise.

 

Farm tenancies are much more prominent in England and Wales than in Ireland. The law on farm leases was significantly updated in 1995 and our guide on new farm tenancies explains the modern type of farm lease or tenancy.

The Common Agricultural Policy has been reformed, but is still of great significance. The Single Farm Payment in England and Wales has been implemented in a different manner than in Ireland. The Single Farm Payment entails ongoing cross compliance obligations. Although the Single Farm Payment has consolidated many farm payments, other grants and allowances are still available. The Milk Quota system is of practical significance in dairy farming.

 

The Rural Development Programme 2007 to 2013 sets out the Government’s objectives in relation to agricultural and rural development. It has been prepared in the context of European requirements.

 

Farming is a trading business and is taxed in the same way as any other trading business in the UK. Our general guides on UK Taxation and on the Irish taxation implications of cross border business explain the general rules. There are particular farming tax issues in relation to income average, capital allowances and a number of issues.

 

A vast range of regulations affect various aspects of agriculture. We have prepared a number of simple guides in relation to regulation in the area of environment, animal disease, animal welfare, food safety, wildlife protection and miscellaneous other issues.

The importation and exportation of agricultural products is subject to particular controls under the Common Agricultural Policy and on public health grounds.