Barriers and Enablers of Long‐term Land Leasing: a Case Study of Northern Ireland

IF 2.4 Q2 AGRICULTURAL ECONOMICS & POLICY EuroChoices Pub Date : 2023-08-06 DOI:10.1111/1746-692x.12404
A. H. Adenuga, C. Jack, Ronan McCarry, P. Caskie
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Abstract

Long‐term land leasing offers a viable alternative to land ownership in relation to increasing efficiency of agricultural production, economies of scale, and delivering environmental improvements in terms of land management. However, with no significant tenanted sector in Northern Ireland, access to land via long‐term land leasing is limited. This study analysed the barriers and enablers of long‐term land leasing. To achieve our objective, we employed a mixed methods approach. The results show that the main barriers to long‐term land leasing were environmental concern (around how the land will be managed), inheritance tax implications and the potential effect of long‐term land leasing on future succession plans of the farm business. We also found that as much as 70 per cent of the farmers surveyed believe the inclusion of a ‘break clause’ and the introduction of income tax incentives will encourage the adoption of long‐term land leasing, while 61 per cent of the farmers stated that the environmental management of the land will encourage long‐term land leasing. The study concluded that any model designed to encourage long‐term land leasing in Northern Ireland should include clauses which cover the environmental management of the land and break clauses. Income tax incentives for landowners could also be considered.
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长期土地租赁的障碍与推动因素:以北爱尔兰为例
长期土地租赁为提高农业生产效率、规模经济和改善土地管理方面的环境提供了一种可行的土地所有权替代方案。然而,由于北爱尔兰没有重要的租赁部门,通过长期土地租赁获得土地的机会有限。本研究分析了长期土地租赁的障碍和促成因素。为了实现我们的目标,我们采用了混合方法。结果表明,长期土地租赁的主要障碍是环境问题(围绕如何管理土地)、遗产税影响以及长期土地租赁对农业企业未来继承计划的潜在影响。我们还发现,多达70%的受访农民认为,纳入“中断条款”和引入所得税激励措施将鼓励采用长期土地租赁,而61%的农民表示,土地的环境管理将鼓励长期土地租赁。该研究得出结论,任何旨在鼓励北爱尔兰长期土地租赁的模式都应包括涵盖土地环境管理的条款和中断条款。还可以考虑对土地所有者实行所得税优惠。
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来源期刊
EuroChoices
EuroChoices AGRICULTURAL ECONOMICS & POLICY-
CiteScore
5.20
自引率
7.10%
发文量
22
期刊介绍: EuroChoices is a full colour, peer reviewed, outreach journal of topical European agri-food and rural resource issues, published three times a year in April, August and December. Its main aim is to bring current research and policy deliberations on agri-food and rural resource issues to a wide readership, both technical & non-technical. The need for this is clear - there are great changes afoot in the European and global agri-food industries and rural areas, which are of enormous impact and concern to society. The issues which underlie present deliberations in the policy and private sectors are complex and, until now, normally expressed in impenetrable technical language.
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