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The fact that the State's €3.15bn climate and nature fund is a capital fund remains challenging to the funding of agri-environmental schemes, but Government remains open to ideas.
From the derogation cut to tillage harvest turmoil and controversial changes to the Irish Cattle and Beef Federation (ICBF) indexes, there were plenty of noteworthy happenings in farming during 2023.
There is still no real clarity surrounding when farmers who have submitted an application under tranche one of TAMS III can expect to receive approval.
All three ministers in the Department of Agriculture have stated that farmers deserve a slice of the climate and nature investment pledged by Government over the coming years.
Rose Mary McDonagh said there was a real concern among farmers that land transferred via gift or inheritance would be affected by the changes to the tax treatment of land lease income.
'We now understand why our succession scheme did not find itself a home in Budget 2024: our scheme was being conflated with a retirement scheme' - Houlihan.