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due diligence

What to Check Before Buying Farmland in Ireland

A practical due-diligence guide to checking title, boundaries, access, planning, environmental rules, agricultural records, land condition and tax when buying farmland in the Republic of Ireland.

By TheFinanceBase Team 7 min read
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Before buying farmland in the Republic of Ireland, have a conveyancing solicitor verify the title, mapped parcels, burdens and legal access, and check the land against your intended use. A sale map or agricultural record does not, by itself, prove legal ownership, exact boundaries, planning permission or scheme eligibility. Inspect the land and its water, drainage, buildings and services; check planning and environmental constraints; and get transaction-specific tax advice before you commit.

Start with the land you intend to buy and what you plan to do with it

Write down whether you plan to continue the existing farm activity, change the enterprise, lease the land, build, drain, plant forestry, abstract water or use it another way. Your intended use determines which planning, environmental, water, tax and agricultural-scheme questions need closer investigation. A general checklist cannot establish whether a particular parcel is suitable: that depends on its records, condition, location and your proposal.

Ask the seller for the folio numbers, sale maps, title plans and deeds or instruments, as well as leases, licences, survey reports, boundary agreements and records of consents or farm commitments. Give these to your solicitor early enough to raise questions before you become unconditionally bound.

Check title, boundaries and burdens

Verify ownership and the documents that define the sale

Have your solicitor confirm the registered owner, class of title, extent represented and whether the sale contract identifies all the parcels you expect to receive. The solicitor should check for mortgages, easements, covenants, wayleaves, leases, licences and restrictions on dealings, and review the instruments that created important rights or restrictions. If a parcel is unregistered, deeds-based investigation may be needed; the absence of a folio does not, by itself, mean there is no valid title.

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Do not treat a title plan as a boundary survey

Reconcile the folio maps and deeds with the contract map and the land occupied on the ground. Tailte Éireann’s Land Registry FAQ says its title plans are not conclusive as to exact boundaries or extent, and registry maps do not show whether a boundary includes a hedge, wall or ditch. Walk the boundaries with the seller or agent; use a surveyor where a line is unclear or material to the purchase. Resolve significant mismatches between mapped lines and fences, walls, ditches, hedges or tracks before committing unconditionally.

Establish that the access is legal and usable

Identify every connection to a public road and every private or shared route needed to use the holding. Establish whether a track is within the land being sold or access depends on a right over another property. For each important right of way, ask your solicitor to inspect the instrument and map and confirm:

  • who may use it and for what purposes, including whether farm vehicles and machinery are covered;
  • where the route runs and whether it serves the parcels you intend to buy;
  • who is responsible for repair and maintenance, and whether there are conditions on gates or access;
  • whether any third-party permission is required; and
  • whether rights over your purchase benefit neighbours, utilities or other land.

Registration rules provide for mapped rights-of-way registration in relevant cases, but the practical and legal effect of an access route depends on its documents and circumstances. Do not rely only on a track being visible or regularly used.

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Check planning history and your intended use

Search the local planning authority’s register for the property and relevant nearby decisions. Review the development plan and check for permissions, conditions, compliance issues, enforcement matters, zoning or other objectives that could affect your proposal. Ask the planning authority or a qualified planning professional about the specific parcel and intended work.

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Ownership of agricultural land does not automatically grant permission to build or change its use. Some development may be exempt from planning permission, but do not assume a proposed building or activity is exempt because the land is farmland. Establish what permission or other approval is needed before relying on a future use in your purchase decision.

Investigate protected sites and regulated works

Check site designations and existing commitments

Use current National Parks and Wildlife Service (NPWS) designated-site maps and site-specific documents to find out whether the land is within or near a Special Area of Conservation (SAC), Special Protection Area (SPA) or Natural Heritage Area (NHA). Check which features and restrictions apply to the parcel and the work you are considering. NPWS guidance describes consent requirements as site-dependent and says consent must precede specified activities that could damage SACs or SPAs. Ask the seller about existing consents, farm plans and agri-environment commitments that could affect the land or transfer.

Check requirements before drainage or other agricultural works

If you are considering land drainage or another potentially regulated agricultural activity, consult the Department of Agriculture, Food and the Marine (DAFM) about the Environmental Impact Assessment (Agriculture) Regulations process before work starts. DAFM describes screening as a cost-free assessment of whether specified activities can proceed without a full Environmental Impact Assessment. Visible evidence of past work is not proof that the work was authorised; ask for the relevant records and consents.

Inspect the ground, water, buildings and services

Arrange inspections that match the land and your intended use. Look at soil and drainage, flooding, erosion, slope, tracks, watercourses, wells, buildings, boundaries, electricity, water supply and wastewater infrastructure. Obtain existing reports, maps, consents, maintenance records and utility agreements. Where the condition or proposed use warrants it, commission appropriate ground-condition, hydrology or environmental work. The Land Development Agency’s acquisition checklist identifies title, utilities, surface drainage, hydrology or ground condition and environmental risks as matters to establish during an acquisition.

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Quantify water abstraction

If the farm takes water from a river, lake, spring, stream or groundwater source, establish the actual volume taken and check whether it has been registered or licensed as required. EPA guidance says the current abstraction regime commenced on 28 August 2024 and uses a threshold of 25 cubic metres (25,000 litres) or more in a 24-hour period for registration or licensing rules, with bands and exemptions that depend on circumstances. The EPA says abstractions below 25 cubic metres per day do not need registration or licensing, subject to applicable obligations and exemptions; a well supplying one domestic dwelling is an example it identifies as exempt. Verify the farm’s actual abstraction and legal status rather than relying on an estimate.

Reconcile agricultural records with the legal title

Ask for maps and records relating to Land Parcel Identification System (LPIS) parcels, declared areas, current or historic applications, leases, scheme commitments and agri-environment obligations. DAFM describes LPIS as a spatial database used to identify agricultural and forestry parcels and determine eligible area. Its page, published in 2020 and updated on 14 May 2025, says LPIS contains more than 1.3 million polygons or parcels representing holdings of more than 130,000 farmers.

LPIS and land-eligibility information concern mapped agricultural parcels and eligibility; they are not the land-registration system and do not establish legal ownership or conclusively settle a boundary. Compare these records with the folios, title plans and what is on the ground. DAFM’s land-eligibility guide identifies its second revision as April 2026, so check the current guide and parcel-specific status rather than relying on an old map or application.

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Calculate stamp duty and check whether any relief applies

Revenue treats agricultural land as non-residential property for stamp duty purposes. Ask your solicitor or tax adviser to calculate the duty under the current rules using the actual transaction documents and consideration; this article does not provide a rate for a particular purchase. Also ask whether VAT, Capital Gains Tax, Capital Acquisitions Tax or another tax issue is relevant to the transaction.

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Farmer-related reliefs have specific eligibility conditions and are not automatic just because the asset is farmland or the buyer farms. Depending on the relief, conditions can concern qualifications, farming for a specified period, leasing to a qualifying farmer, business plans, transaction dates or other criteria. Check the current Revenue rules against the buyer’s exact circumstances before treating a relief as part of the purchase budget.

Compare holdings on verified, usable land—not brochure area alone

If you are considering more than one farm, use the same evidence and assumptions for each. In particular, compare the following rather than relying only on advertised acreage or hectare figures:

Comparison area What to establish for each holding
Extent and title Parcels included in the contract, title evidence, material boundary discrepancies and any burdens or leases.
Usable area and agricultural records Area supported by ground and title checks, LPIS records, declared or eligible area, and any scheme commitments.
Access and services Documented access rights, maintenance obligations, tracks, utilities, water supply and wastewater arrangements.
Land condition Soil, drainage, slope, flood exposure, watercourses, buildings and any need for further specialist inspection.
Intended use Planning history and the likely planning, environmental or water requirements for your proposal.
Cost and tax Transaction costs and tax treatment calculated for the actual purchase and buyer, including any relief whose conditions are met.

For a price-per-hectare comparison, use an area that has been checked and is practically usable for your purpose, not just a brochure figure. The comparison is only as reliable as the title, area, condition and access evidence behind it.

Make unresolved checks part of the purchase decision

Before contracts become binding, ask your solicitor to identify any unresolved title, boundary, access, planning, environmental, tenancy, tax or services issue and advise which must be resolved before commitment or completion. Recheck title close to completion, confirm whether vacant possession is being delivered or leases and tenancies are disclosed, and ensure agreed documents and required consents are available. The Land Development Agency checklist is not a legal rule for private buyers, but its acquisition categories—title map, vacant possession, access and easements, utilities, drainage, hydrology or ground conditions and environmental risks—are useful prompts for a final review.

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