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Gardaí told the Irish Farmers Journal that the accident happened at 3:20pm near Johnswell, Co Kilkenny.
A spokesman for the HSA understands that the child may have been struck by a front loader.
This is the 14th farm death to occur this year.
Tractors and machinery are the most frequent cause of farm deaths and farmers are urged to be extra cautious over the busy summer months.
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