Fewer farms now eligible for TAMS LESS grant aid

Since the start of the new year, those farming with a stocking rate above 130kg/ha organic N are deemed ineligible for grant aid on low emission slurry spreading (LESS) equipment through the Targeted Agricultural Modernisation Scheme (TAMS III). New rules under the good agricultural practice for protection of waters regulations now require farmers with a grassland stocking rate between 100kg/ha and 129kg/ha organic nitrogen to apply all slurry using low emission methods.

These changes to grassland stocking rates effective since 1 January are estimated to have affected somwhere in the region of 15,000 farmers. This is based on the 2023 grassland stocking rate figures and while the requirement for 2025 is based on 2024, grassland stocking rate data is not expected to be too dissimilar. Farmers below 100kg/ha organic nitrogen can continue to use the splash plate.

This follows on from 1 January 2024, when it became mandatory for all farmers stocked between 130kg/ha and 149kg/ha of organic nitrogen to spread all slurry using LESS. At this point, those stocked at or above 150kg/ha of organic nitrogen were deemed ineligible for LESS grant aid.

Grant aid

Currently, farmers stocked between 100kg and 130kg organic nitrogen remain eligible to apply for grant aid on LESS equipment under TAMS III for the duration of the 2025 calendar year. But, from 1 January 2026, those with a grassland stocking rate over 100kg/ha organic N will be deemed ineligible.

LESS grant aid under TAMS III continues to be paid at a rate of 60% up to €40,000 per holding, unless it is the case that there is a joint application by two or more eligible partners under a registered farm partnership. This takes the maximum eligible investment ceiling to €90,000 per holding.

The TAMS formula for a trailing shoe is y = 1784x + 7955, with x referring to linear metres. For example, a typical 7.5m unit would have a reference cost of €21,335.

The reference cost on a tanker is calculated on their size in litres (y = 2.35x – 6001). So, a 2,000-gallon tanker (9,092 litres) would have a reference cost of €15,365.

New movement rules

Since the new year, the movement or export of organic nutrients between holdings must be recorded within four days of the movement occurring. The responsibility for the movement falls on the exporter which should be done via agfood.ie.

Those who receive organic nutrients between 1 January and 30 June 2025 must verify movement via agfood.ie by 14 July 2025. Those who receive organic nutrients between 1 July and 31 December 2025 must verify movement by 14 January 2026.