The Government’s tax strategy group has poured cold water over the idea of introducing a new tool to assist farmers in managing income volatility in Budget 2026.

The cross-departmental group assessed the option of allowing farmers voluntarily defer the claiming of income from farmgate sales up to the value of 5% of gross yearly income, with this portion of earnings withheld by co-ops or factories until the farmer opts to draw it down and have it taxed.

It said that this option, comprising of the “principal elements” of an income volatility tool proposed by farming organisations over the years, was found to be “disproportionate to introduce a new measure”.

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The cost to taxpayers of such a scheme being taken up by farmers would amount to €26m per year for the dairy sector alone.

The group said that the tool it assessed did not appear to be a “more favourable outcome for farmers and taxpayers” than the current option of income averaging.