The Fuel Subsidy Support Scheme will provide €20 million per month in supports, with funding directly linked to fuel usage last year to ensure those most impacted by the fuel price increase receive the greatest assistance, writes rural tax advisor Kieran Coughlan

The perceived risks of the lack of availability of oil and disruption to shipping through the Strait of Hormuz are not actually major issues for Ireland

Sometimes the smallest changes can make the biggest difference, says rural accountant and dairy farmer Kieran Coughlan

Fix the leaking tap, hang the sagging gate, replace the sluggish battery and ditch the dodgy starter, get to grips with new tyres for your beloved tractor or loader that’s balder than yourself — all of these expenses will save you tax at your marginal rate

From a national perspective, is it desirable that any Tom, Dick or Harry can buy land and put it to whatever use they wish, or even no use at all, asks rural accountant Kieran Coughlan.

Maybe it’s a case that I’m looking back with rose-tinted glasses at a time when one could get value for money

Beneficiaries who avail of Agricultural Relief see the taxable value of the gift or inheritance of 'agricultural property' (including farmland, buildings, stock) reduced by 90%

For farmers currently in derogation, it would be worthwhile scenario-planning what actions to take if the derogation is lost or unavailable in their catchment, writes farmer and rural accountant Kieran Coughlan

The problem with the current Nitrate Derogation rules is that the link between the actions that one farmer takes and the nitrate loading in his or her catchment area is insignificant, writes Kieran Coughlan

Higher farm profits usually result in higher income tax liabilities, but the tax liabilities don’t usually manifest themselves until the following year, writes rural accountant Kieran Coughlan