20ASingle farm enterprise exemption from fixed charge

20A Single farm enterprise exemption from fixed charge

(1) A person is entitled, on application to the relevant collection agency, to an exemption from the liability to pay the fixed charge part of the levy amount in respect of a parcel of leviable land if—

(a) the parcel is one of 2 or more parcels of land that constitute a single farm enterprise; and

(b) an exemption is not claimed in respect of at least one of those parcels; and

(c) in the case of a single farm enterprise which is occupied by more than one person, an exemption is not claimed in respect of more than one principal place of residence.

(2) An application for an exemption under this section may only be made in the form and within the period—

(a) specified in a direction of the Minister made under section 72; or

(b) if the Minister has not made a direction for the purposes of this section, specified by the relevant collection agency.

(3) The collection agency may require the applicant to give further particulars, or to verify particulars, in respect of the application.

(4) If the collection agency is satisfied that the applicant is entitled to an exemption under this section, the collection agency must grant the exemption.

(5) A person who has applied for or been granted an exemption under this section must advise the collection agency of any change in circumstances that could affect the person's entitlement to the exemption.

S. 20B inserted by No. 16/2025 s. 15.