Conacre (a corruption of corn-acre, or derived from Irish word conartha meaning agreement or contract), in Ireland, is a system of letting land, formerly in small patches or strips, and usually for tillage (growth of corn or potatoes).
During the 19th century, conacre land was normally let on an eleven-month system — considered to be of sufficient length to sow and harvest a crop but without creating a formal relationship between landlord and tenant.
During the 19th century, there were many cases of middlemen renting the land and then sub-letting on conacre to desperate landless labourers or cottiers at a high profit.
[2] In March 2009, a ruling by the Court of Appeal of Northern Ireland removed tax relief on land with development potential which has been let under conacre.
We certainly don't want to see farming families facing unforeseen large tax bills.