Consanguinity Relief for Family Farm Successions in Ireland

Passing on the family farm isn’t just about land or money; it’s about protecting a legacy that’s often been built over generations. To do that successfully, you need a solid plan that makes the process as tax efficient as possible. If you’re thinking about family succession, it’s worth getting familiar with the tax reliefs available to farmers. 

Consanguinity Relief is one of the most valuable, which can significantly reduce the stamp duty owed when transferring farmland between family members. 

What Is Consanguinity Relief?

In simple terms, Consanguinity Relief is a stamp duty discount for family farm transfers. Normally, the stamp duty rate on non-residential land (like farmland) is 7.5%; however, with this relief, it drops to just 1% if you meet the conditions.

It’s designed to help families pass farmland from one generation to the next without facing huge tax bills. As of the 2026 Budget and latest published guidance, this relief is available until 31 December 2028 unless extended by future legislation.

What Is Stamp Duty?

Stamp duty is a tax you pay when property or land is transferred in Ireland, whether through a sale or a gift.

For non-residential property like farmland, the standard stamp duty rate is 7.5% of the property’s market value. That means if you transfer land worth €1,000,000, the stamp duty alone could be €75,000.

That’s where Consanguinity Relief comes in.

If the transfer is between qualifying family members and the farming conditions are met, stamp duty is reduced to just 1%, a massive saving for families passing farmland from one generation to the next.

Note this relief only applies to lifetime transfers (not inheritances).

Who Qualifies for Consanguinity Relief?

To qualify, you need to tick two main boxes — you must be related to the person transferring the land, and the land must continue to be used for farming.

You must be related

The transfer must be between close family members, such as:

• A parent and child
• A grandparent and grandchild
• Brothers or sisters
• An aunt or uncle and their niece or nephew
• A husband or wife of any of the above

So, it’s very much a family-focused relief. You can find the complete list of qualifying related persons in Schedule 1 of Revenue’s Stamp Duty Tax and Duty Manual (PDF).

The land must stay in farming use

The land must be farmed for at least six years after the transfer to keep the relief. That can happen in one of two ways:

Option 1: You farm the land yourself
You’ll need to:

• Be registered for Income Tax, and
• Either hold a relevant agricultural qualification (or get one within four years), or
• Spend at least 50% of your working time farming (including this land).

Option 2: You lease the land to someone else
If you’re leasing the land instead, the person farming it must:

• Have or obtain an agricultural qualification within four years, or
• Spend at least half of their working time farming.
  The lease must last for a minimum of six years.

If these conditions aren’t met, the relief could be clawed back by Revenue, so it’s important to plan carefully before the transfer.

Read more here.