The Production Team

Principal Author

Martin O’ Sullivan B.Agr.Sc. QFA, M.A.C.A


David Walsh B.Agr.Sc  M.A.C.A

Michael Tennyson B.Agr.Sc  M.A.C.A

Paddy Bruton B.Agr.Sc (Forestry) M.A.C.A

Dr. Tom Butler M.Agr.Sc  PhD

Diarmuid Foley B.Ag.Sc

Barry Lonergan HCBS, BBS, ACA, CTC



Department of Social Community & Family Affairs

Catherine Murphy, Murphy Brothers Agricultural Contractors

Angela Casey, Agricultural Consultants Association

The entire team at O’Sullivan Malone & Co

John Butler, Kiely Gaule Financial Services

The council of ACA

The authors particularly wish to acknowledge the assistance given by the staff of Teagasc and the Department of Agriculture, Forestry & Food. Without their most willing co-operation the completion of this handbook would not have been possible.