A review of the TAMS reference costs has been completed by the Department of Agriculture, with a total of 32 items getting a change in costs. Of these, 18 items have been increased, while 14 have decreased.

The main items that have moved have been outlined in Table 1. One of the main changes that will affect farmers is an increase in the direct work carried out by farmers themselves. This will increase from €12.40/hour to €13.50/hour and also applies to constructional work carried out by an applicant’s family member. Mobile slurry tankers have dropped significantly, with a 3,000-gallon (13,500-litre) slurry tanker having a revised reference cost of €20,482, down from €24,100 under the old costings. Reference costs do not include VAT.

The revised reference costs will be applicable to approvals that issue after the closure of the current tranche (tranche 12), which closes for applications on 7 December. Only applicants submitted in this tranche and subsequent tranches will be subject to the revised reference costs.

Under TAMS II, grant aid per investment item is based on the lowest of:

  • The Department’s reference costs applicable at the date of approval.
  • The total eligible paid invoices
  • .

  • The cost proposed by the applicant on their application.
  • According to the Department, the computer system is currently being updated to include the revised reference costs, which will be completed shortly. Until this is finalised, applicants may receive an error message on the system when making an application.

    Tax clearance changes

    From Monday 15 October 2018, all applicants wishing to create and submit a payment claim (including partnerships and joint herd owners) must have registered their tax clearance (eTC) with the Department before a draft payment claim can be created. It can no longer be submitted as part of the payment claim.

    To register eTC details, the applicant must forward the eTC number and the access code to the local AES office, or the office that issued the approval.