In Denmark, a tax on livestock emissions is set to be brought in from 2030, professor of European agricultural policy at Trinity College Dublin Alan Matthews has said.

Denmark is often seen as the frontrunner in terms of EU climate and agri-environmental policies, professor Matthews explained speaking at the Teagasc agriculture and land use conference on Tuesday.

At the conference, Matthews discussed different lessons from Denmark’s agri-environmental policies for delivering climate, water and biodiversity action in agriculture.

In 2024, there was political agreement in Danish parliament on a ‘green tripartite’, Matthews stated, with the government setting up a an entirely separate ministry to deliver the agreement.

The tripartite aims to set aside around 15% of agricultural land for the climate, nature and the aquatic environment and to introduce a nitrogen regulation based on a new emissions-based approach on nitrogen losses rather than nitrogen use, Matthews outlined.

The agreement also plans to tax livestock and peatland emissions among other additional measures.

The main targets of the green tripartite agreement include:

  • 140,000ha of low-lying land must be converted by 2030 for the benefit of the climate, nature and the aquatic environment.
  • 250,000ha of forest must be established with 100,000ha of untouched forest, by 2045.
  • Nitrogen emissions must be reduced by 13,800 tonnes (t) and good ecological status for all coastal waters must be supported by 2027 and 2030.
  • 20% of Denmark's area must be protected or strictly protected nature.

    • To implement the plan, 23 local tripartite groups were set up to organise the implementation through voluntary agreements, ensuring compensation for any loss of land value, he explained.

    Land use change

    Each catchment local tripartite prepares a land use plan which should demonstrate how targets can be met.

    Participation in these projects is voluntary for landowners, with finance of €5.75bn through the Green Fund and the CAP.

    Examples of land use change projects include rewetting of peat soils, constructed wetlands, afforestation, extensification and land retirement.

    A managed organic soil tax of €5/t CO2 will be applied to landowners who do not wish to participate in the proposed project.

    New policies

    A new nitrogen emissions regulation is being introduced in Denmark in 2027, according to Matthews.

    It will see a shift away from limits on nitrogen use to limits on nitrogen losses or emissions.

    Additionally, there will be a tax on livestock emissions to be brought in from 2030 which will see a marginal tax coming in at €40/t CO2e.

    A carbon tax on emissions from managed peatlands and agricultural lime will also be introduced from 2028 in the country, Matthews said.

    What has enabled these changes in Denmark?

    In Denmark, there is a political culture that encourages broad-based support including from opposition for major policy initiatives, Matthews stated.

    The country has a healthy financial position which helps it to provide significant financial support.

    There has also been strong pressure from other sectors for agriculture to contribute to the country’s goal of reducing emission by 70% by 2030.

    Additional private funding from Novo Nordisk Foundation is available to support land conversion and implementation capacity.

    The country’s Svarer committee played an important role in shifting the debate from ‘whether’ to ‘how.’

    In Denmark, he outlined that there is strong local government infrastructure in terms of land use planning and environmental competence and expertise and extensive previous experience with land consolidation.

    Farmers in Denmark already operate within a highly digitalised agricultural administration system and are familiar with different environmental obligations across fields.

    The green tripartite builds on decades of accumulated monitoring infrastructure, environmental datasets, modelling expertise and integrated land administration, he said.

    Concluding his presentation, Matthews stated some lesson that Ireland can take from Denmark’s approach to agri-environmental policy.

    He questioned whether Ireland can generate the political consensus to go all-in on climate action, nature restoration and water quality management, and asked what would it take for Ireland to reach the Danish level of data reporting, mapping and modelling at individual farm level?

    He also pondered if Ireland could replicate the bottom up, locally-implemented model administered by local authorities in Denmark.