Ministers Heydon and Healy-Rae launch expanded Acceleration of Wear and Tear Allowances for Farm Safety Equipment
- Published on: 10 April 2025
- Last updated on: 12 April 2025
Minister for Agriculture, Food and the Marine, Martin Heydon, and Minister of State with responsibility for Farm Safety, Michael Healy-Rae, today launched the expanded Acceleration of Wear and Tear Allowances for Farm Safety Equipment Scheme.
Minister Heydon said:
“The Programme for Government prioritises improvements in farm safety, health and well-being through strengthened supports. I would urge all farmers to consider this opportunity to invest in facilities and equipment which will make their farms safer and more efficient."
Stressing the importance of continued support for farmers to invest in their safety, health and wellbeing, Minister Healy-Rae said:
“The expansion of the list of eligible equipment for accelerated capital allowances will provide further encouragement to farmers to invest in facilities and equipment, which will provide better working conditions and ensure that work can be carried out while minimising the risk of injury or fatality. The number of fatal and non-fatal injuries involving livestock is concerning and highlights the need for farmers to assess the risks when working with livestock and to ensure that facilities are of sufficient standard to enable livestock to be handled and treated safely.”
The Minister for Finance initially announced the expansion of the scheme as part of Budget 2025 with the expanded list of equipment legislated for in Finance Act 2024.
Minister for Finance Paschal Donohoe today said:
“This scheme of accelerated capital allowances for farm safety equipment and the recently expanded list of eligible equipment shows the commitment of this government to farm safety. The aim of the scheme is to incentivise the purchase of farm safety equipment, and the replacement of equipment that may be sub-standard. The measure is also designed to assist farmers who have a disability to continue work, with certain adaptive equipment also eligible for the scheme. This scheme will assist farmers in safe proofing their farms and I encourage all farmers to avail of this scheme.”
The expanded scheme provides accelerated capital allowances for a broader range of farm safety equipment. Fixed sheep handling units, cattle crushes and races, calving gates, flood lights, livestock monitors and sliding or roller doors now also qualify for accelerated capital allowances. The accelerated capital allowance scheme complements the 60% grant aid which is available under TAMS3 for safety-related investments. Any grants received for qualifying equipment would be deducted from the qualifying expenditure so only the net cost to the farmer will qualify for accelerated capital allowance scheme. Farm safety investments under TAMS are popular among farmers with the Farm Safety Capital Investment Scheme accounting for 30% of all TAMS3 applications.
The certification process for the accelerated capital allowance scheme for farm safety equipment is administered by the Department of Agriculture, Food and the Marine and Revenue. An annual budget of €5 million per annum, excluding VAT, has been allocated for the measure for 2025 and 2026.
Where farmers have received a qualifying certificate, they can avail of capital allowances of 50% per annum to be claimed over an accelerated two-year period for these investments as opposed to the standard period of eight years for plant and machinery. The scheme is available to farmers operating as a sole trade, a company or in partnership. The allowance can be claimed for the chargeable period in which the equipment is first used for the farming trade. The allowance may be claimed on the farmer’s tax return.
For further information on the Accelerated Capital Allowances for the Wear and Tear of Farm Safety Equipment, visit www.gov.ie/farmsafety and https://www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-09/09-02-07.pdf or email acafarmsafetyequipment@agriculture.gov.ie
Notes
The Terms and Conditions and Application Form for the Acceleration of Wear and Tear Allowances for Farm Safety Equipment Scheme are available at www.gov.ie/farmsafety A budget of €5 million per annum has been allocated for the Scheme.
In the case of fixed sheep handling units, fixed cattle crushes, cattle crush races, calving gates, flood lights for farmyards, livestock monitors and sliding door or roller doors for agricultural buildings, this accelerated wear and tear allowance is available only in respect of investments undertaken between 1 January 2025 and 31 December 2026.
For all other investments listed below, this accelerated wear and tear allowance is available in respect of investments undertaken between 1 January 2021 and 31 December 2026.
Details of eligible equipment are set out in the table below.
| Equipment type | Description |
| Hydraulic linkage arms mounted tractor jacking systems. | An agricultural tractor jacking system that uses either the rear or front mounted lower linkage arms to enable an agricultural tractor to be lifted so that one or more wheels may be replaced on the agricultural tractor. The jacking system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive. |
| Big bag (equal to or greater than 500kg) lifter, with or without integral bag cutting system. | Lifting system for bags of fertiliser or seed of 500kg mass or greater. The system shall be mounted on either the three-point linkage of an agricultural tractor, front loader of an agricultural tractor or mounted on a fertiliser or seed drill. The lifter shall be capable of securely holding the bag and raising the bag over a fertilizer spreader or seed drill. The system may have an integral system for automatically opening the bag. The lifting system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive. |
| Chemical storage cabinets. | A storage cabinet fitted with a locking device and integral bund for the storage of pesticides and other chemicals. The cabinet may be made of metal or hard plastic, or a combination of both. The cabinet shall be suitably vented to prevent a build-up of fumes. |
| Animal anti-backing gate for use in cattle crush or race. | Device to be mounted on the side of a cattle crush or cattle crush race to prevent an animal from reversing along the cattle crush or cattle crush race. The device shall allow an animal to pass up along the cattle crush or cattle crush race and shall be either automatically or manually moved into position once an animal has passed. |
| Quick hitch mechanism for rear and front three-point linkage to enable hitching of implements without need to descend from tractor. | A one-part or two-part system to enable the hitching of implements to an agricultural tractor three-point linkage without having to descend from the agricultural tractor. The system shall be connected to the three-point hydraulic linkage of the agricultural tractor and enable the agricultural tractor to link to an implement. The system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive. |
| Provision of access lift, hoist or integrated ramp to farm vehicle, including modified entry when required. | Provision of an integrated ramp, lift or hoist to facilitate access to a farm vehicle by a disabled person. The system may incorporate a modified side or rear entry to enable access. The lift or hoist system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive. |
| Wheelchair restraints. | Provision of wheelchair restraints within a farm vehicle. |
| Wheelchair docking station. | Provision of wheelchair docking station within a farm vehicle. |
| Modified controls to enable full hand operation of a farm vehicle. | Extensive reconfiguration of primary controls necessary to enable a farm vehicle to be driven and operated by a disabled person. |
| Modified seating to enable operation of a farm vehicle. | Provision of an extensively modified seat to enable operation of a farm vehicle by disabled person. |
| Additional steps to farm vehicle or machinery to provide easier access. | Additional steps to farm vehicle or machinery to provide easier access. The additional steps shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive. |
| Modified farm vehicle or machinery controls to enable control by hand or foot. | Extensive reconfiguration of controls necessary to enable a farm vehicle or farm machinery to be operated by a disabled person. |
| Hydraulically located lower three-point linkage arms. | Provision of a hydraulic system to control the location of the lower three-point linkage arms of a farm vehicle. |
| Fixed sheep handling unit. | A fixed sheep handling unit to hold sheep for treatment, built in accordance with Department of Agriculture, Food and the Marine structures specifications S100, S129, S136 and S136A as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the government. The fixed unit must consist of at least two pens and a race with gates at each end. It may also include a fixed footbath, a fixed rollover crate, a fixed weighing scales and a dipping tank. |
| Fixed cattle crush or cattle crush race. | A fixed cattle crush or cattle crush race including skulling gate and backing gate to hold animals for treatment, constructed on new or existing concrete and built in accordance with Department of Agriculture, Food and the Marine structures specifications S100, S129 and S137 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the government. The race may be double sided or, if constructed alongside an existing wall, single sided. |
| Calving gate. | A calving gate, used to restrain a cow during calving or afterwards to enable safe treatment of the cow or calf, or both, constructed and fitted in accordance with Department of Agriculture, Food and the Marine structures specification S138 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the government. |
| Flood lights for farmyards. | Flood lights in a farmyard to provide a safe working environment during low light or darkness, installed and certified to be in compliance with the National Rules for Electrical Installations (I.S. 10101) as published by the National Standards Authority of Ireland. The flood lights shall be either metal-halide or LED with a lux output equal to or greater than a 200W halogen light. |
| Livestock monitors. | A fixed livestock monitoring camera which remotely connects to a smart phone or a computer to enable remote monitoring of livestock giving birth and fitted in accordance with Department of Agriculture, Food and the Marine structures specification S147 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the government. |
| Sliding door or roller door for agricultural buildings. | A new sliding door or roller door on an agricultural building to provide safe access, constructed and fitted in accordance with Department of Agriculture, Food and the Marine structures specifications S101 and S102 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the government. |