The manner in which soil analysis results are interpreted will change after 14 September 2025. After this date, samples which do not state the corresponding georeference or Land Parcel Identification System (LPIS) parcel number(s) will be defaulted to phosphorus (P) index 4.

The change was introduced as part of the midterm review of Ireland’s Fifth Nitrates Action Plan (NAP). The NAP document states that ‘georeference’ in the context of a soil sample means having global positioning system (GPS) co-ordinates linked to the soil sample.

It is not known yet if it will be sufficient to simply state the GPS co-ordinates or the relevant LPIS when submitting a soil sample for analysis or if tracked GPS co-ordinates will be required.

Under the Department of Agriculture Soil Sampling Programme, operators collecting soil samples were equipped with GPS tracking equipment allowing the co-ordinates of soil samples to be tracked on a map.

However, such a requirement would necessitate the development of technology that farmers could use and it is possible that the submission of samples will just require LPIS numbers or GPS co-ordinates to be recorded. Analysis issued up to 14 September will continue as normal.

Area sampled

A growing percentage of the area of lands farmed in Ireland is now soil sampled. Nitrates rules require that since 1 January 2023 all farmers with a grassland stocking rate above 130kg organic nitrogen per hectare (N/ha) and all tillage lands require soil samples.

In the absence of soil samples, index 4 for phosphorus (P) must be assumed for this cohort of farmers. This means that farms in this category will have no P allowance and cannot use any P compound fertilisers or imported P. Nitrates rules state that soil samples are valid for four years and must not represent an area of greater than 5ha (12 acres).

Farms with a grassland stocking rate of less than 130kg N/ha must assume index 3 in the absence of soil sample information.

Reports indicate that a growing number of farmers in this category have taken samples in the last 18 months to generate a P allowance, while the Department’s soil-sampling initiative has also significantly increased the area of lands which now have soil analysis available.

ACRES soil samples

A requirement for farmers to have soil sample analysis in the Agri-Climate Rural Environment Scheme (ACRES) has also captured soil sample analysis on an increased area of lands. Any farmers approved in ACRES tranche 1 must have soil samples available on each five hectares up to 40 hectares of lands.

Samples taken on or after 01/01/2022 are deemed eligible for tranche I participants while samples taken on or after 01/01/2023 are considered valid for tranche II applicants.

Lands which receive no chemical fertiliser may be exempt from sampling and in such cases a declaration outlining why such lands have not been sampled will suffice. Commonage lands are not required to be sampled as they do not have any chemical fertiliser allowances in ACRES.

Soil samples will remain valid for four years for Nitrates purposes with one sample required to every 5ha.

Eco Scheme

All soil samples must be taken between 16 September 2024 and 15 September 2025 for farmers participating in Agricultural Practice 6 - Soil Sampling and Appropriate Liming in the Eco Scheme.

Soil-sampling tips

Teagasc list the following tips for soil-sampling lands:

  • The ideal time to take soil samples is between October and February, waiting three to six months after phosphorus and potassium application (chemical and organic) to allow accurate analysis of the soil samples. The application of nitrogen or sulphur does not affect soil sample results.
  • Ideally, leave a two-year gap after a lime application to get an accurate picture of the soil’s pH.
  • Soil sample an area of 2ha to 4ha where soil type and cropping of lands were similar for the past five years. Separate samples should be taken where soil type, slope, crop history or drainage difference from the rest of the land area.
  • Take approximately 20-25 core samples in a ‘W’ shape pattern throughout the field, making sure to go the full depth of 10cm using a soil core sampler. Avoid sampling around ditches, drinking or feeding points, dung or urine patches and gateways.
  • Make sure to record each soil sample by marking both a prepared map and soil sample container with the sample number and field name.
  • Soil sampling ideally should be conducted every three to five years and is required every four years for farmers with a grassland stocking rate of in excess of 130kg N/ha and tillage lands.
  • Soil analysis results issued after 14 September 2025 must state the corresponding georeferenced or land parcel identification system number.
  • Since 1 January 2023, all farmers with a grassland stocking rate above 130kg organic nitrogen per hectare (N/ha) and all tillage lands have required soil samples.
  • Under nitrates rules soil samples will remain valid for four years with a maximum area of 5ha per sample.