Between 2007 and 2016, one-fifth (21%) of all fatalities on farms related to farm machinery. More than half of these related to the operating parts of the machine, be it PTOs or getting caught due to lack of protection, etc.

Therefore investment in newer farm machinery, be it brand new or second-hand can help farmers in two ways.

Firstly newer farm machinery is inevitably more up to date, in better working order and therefore inherently safer.

But secondly, these expenditures are tax deductible and allowable over a number of years in the form of wear and tear allowances.

Plant and machinery investments can be written off over eight years at 12.5% per year.

Similarly investments in the farm yard can significantly improve farm safety. Taking action can save lives. Investments in farm buildings and the farm yard are tax deductible while making the building and yard a safer place. New farm buildings and associated investments can be written off over 7 years at a rate of 15 % for the first 6 years and 10% in the 7th year.

If a farmer is in the tax net, then the cost of investing in improving the safety of the farm yard or upgrading farm equipment to make them safer is significantly reduced as most investments are allowable against income – either in one year or over a number of years – depending on the investment.

Here are a few examples that are allowable against income and will help reduce a farmer’s tax bill.

Investments

Investments in safety repairs to a machine are allowable.

  • Invest to make sure that the machine is in a safe operating condition.
  • Check all guards and safety devices and that they are in place and functioning correctly. If not, repair or replace.
  • Make sure that machines and trailed equipment are correctly attached to the tractor or vehicle. If not, repair the linkages.
  • Make sure that the machine is adequately supported before working underneath. Invest in safe lifting equipment.

    • Investments in safety repairs in the workshop are allowable.

  • Floors must not become slippery, even when damp. Consider investing in good guttering, downpipes, doors and concrete flooring.
  • The risk of fire in the workshop is high. Consider investing in fireproof materials in workshop construction.
  • Use solid walls to support tool boards and shelves, and to anchor benches.
  • Invest in good lighting.
  • A well-organised workshop reduces injury risk – invest in good benches and shelving.
  • Invest in safe and working power tools in good operating condition, with all the guards in place.
  • Invest in a clamp to safely work on the piece of equipment.
  • Invest in a safety cage or an airline extension when inflating a tyre fitted to a split rim.

    • Investments around the farm yard that improve safety are allowable.

  • Look at installing safety rails on silage walls.
  • Consider investing in safety fencing for external slurry and effluent stores (including gate).
  • Invest in solid cover for external slurry and effluent stores.
  • Install safety covers on external agitation points or manholes.
  • Replacement of damaged slats (single/twin/gang) or replacement of existing internal agitation point with new gang slats.
  • Replacement of a hinged door/sheeted gate with a new sliding door/roller door on agricultural buildings.
  • Consider wiring/rewiring of existing farm buildings.
  • Retrofitting roof light with safety cages.

    • Safe Family Farms.