The 12 new eligible items under the accelerated wear and tear capital allowance for farm safety equipment have been confirmed in Finance Bill 2026.

The government revealed in Budget 2027 earlier this month that 12 new items would be added to the scheme.

The scheme allows the cost of qualifying farm safety equipment to be claimed against profits to reduce payable taxes.

Under the farm safety capital allowance scheme, the costs of farm safety equipment can be claimed at a rate of 50% over a two-year period (as opposed to 12.5% over eight years for other farm equipment that qualifies for a capital allowance).

At present, qualifying equipment under the farm safety capital allowance includes:

Hydraulic linkage arms mounted tractor jacking systems;
Big bag (over 500kg) lifter;
Chemical storage cabinets;
Animal anti-backing gate;
Quick hitch mechanism;
Access lift, hoist, or ramp to farm vehicle;
Wheelchair restraints;
Wheelchair docking station;
Modified controls to enable full hand operation of farm vehicle;
Modified seating;
Additional steps to farm vehicle;
Modified controls to enable control by hand or foot;
Hydraulically located lower three-point linkage arms;
Fixed sheep handling unit;
Fixed cattle crush or cattle crush race;
Calving gate;
Flood lights for farmyard;
Livestock monitors;
Sliding or roller door for sheds.

The Finance Bill 2026, published by the Department of Finance today (Monday, October 19) adds an additional 12 items to the list.

The bill will amend section 285D of the Taxes Consolidation Act, so that the taxes act will include a list of eligible items for farm safety capital allowance, which includes all of the above items plus the following 12:

Mobile cattle crush;
Mobile cattle penning;
Hoof paring crate;
Mobile sheep handling equipment;
Wheel changing crate;
Wheel pumping crate;
Protective fencing around existing slurry tank;
Safety agitation platform for existing slurry tanks;
Safety rails on silo walls;
Hydraulic motor to substitute power take-off shaft;
Horse handling facilities;
Bale slice.

The bill also outlines a description for each of these items, which, in most cases, specify that the items in question must conform with Department of Agriculture, Food and the Marine specifications in how they are manufactured and work.

The items will also have to confirm with EU regulations where relevant.

The Finance Bill also confirms that the Taxes Consolidation Act will be amended to reflect the extension of the accelerated capital allowance for farm safety equipment up to December 31, 2029.