New rules governing how soil samples are submitted and analysis is displayed comes in to play on 14 September 2025. They state that from 15 September 2025 all soil sample reports must include corresponding georeference or Land Parcel Identification System (LPIS) parcel number(s) represented by the soil sample. This means that each soil sample must be linked to the precise location it was taken.

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.

The implications of not including location information when submitting samples for analysis are significant, as any 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. This will limit the farm’s ability to apply phosphorus fertilisers. Soil analysis issued up to 14 September will continue as normal.

Area 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 and the requirement to samples lands under the Agri-Climate Rural Environment Scheme has also significantly increased the area of lands which now have soil analysis available.