The best Targeted Agriculture Modernisation Scheme (TAMS) projects leave a "farm safer and simpler to operate".
Teagasc's specialist schemes adviser in Galway/Clare, John Galvin, has spoken on the importance of planning an investment.
Since opening under the 2023–2027 Common Agricultural Policy (CAP) programme, Galvin said TAMS 3 has become "one of the strongest drivers of farm investment" in recent years.
"The first 12 tranches attracted 69,593 applications and tranche 13 added another 3,910, bringing submissions to just over 73,500," Galvin said.
By September 18, 2026, the Department of Agriculture, Food and the Marine (DAFM) had issued 54,432 approvals, received 24,338 payment claims and made 21,117 payments, worth a net €190.1 million.
"DAFM says application numbers are more than three times those under the previous scheme," Galvin said.
"That level of demand is a clear measure of success, although ranking and selection now means approval cannot be taken for granted."
TAMS is not one simple grant, Galvin highlighted.
It is comprised of 11 schemes covering areas such as animal housing and welfare, slurry and nutrient storage, dairy equipment, farm safety, solar energy, young farmers and women farmers.
Standard aid is generally 40%, with 60% applying to several priority areas, including safety, solar, low emission slurry spreading, organic investment, eligible young and women farmers and qualifying nutrient storage.
The Nutrient Importation Storage Scheme carries a 70% rate, subject in every case to its own eligibility rules and investment ceiling.
Galvin said a successful application begins well before anything is entered online.
"The farmer and advisor should first identify the real bottleneck, whether that be housing, storage, labour, safety, energy use or machinery," he explained.
"The correct scheme and investment code must then be chosen, eligibility checked and realistic prices obtained.
"For building work, that usually means involving an agricultural advisor or agent, along with a competent farm building designer, engineer or draughtsperson.
"Planning permission, or the required declaration of exemption with stamped drawings, must be in place before the TAMS application is submitted where applicable."
Applications are lodged through MyAgFood, supported by layouts, maps, dimensions and technical documents.
Fixed work must not begin until written approval issues.
Once completed to DAFM specification, the payment claim must include paid invoices, relevant certificates, tax clearance details and geotagged photographs showing each completed sub-investment.
Galvin said that paper trail is "every bit as important as the concrete and steel".
Galvin said that good shed design should improve the whole yard, not merely add another building.
"Livestock, machinery and delivery routes should cross as little as possible; handling and calving facilities need safe access; sheds require effective ventilation without draughts; and clean roof water must be kept separate from slurry and soiled water," he said.
"Under the current nitrates regulations, manure and effluent storage must cover the statutory period - 16 to 22 weeks depending on location - and also cope with adverse weather.
"From October 1, 2028, dairy slurry capacity rises from 0.33m³ to 0.40m³ per cow per week, while dairy soiled-water provision rises from 0.21m³ to 0.30m³.
"A tank designed today should therefore allow for future compliance, rainfall, freeboard and a sensible operating buffer, rather than scraping past today’s minimum."
The Teagasc adviser highlighted that planning exemptions were widened at the end of 2025.
He said: "Qualifying animal housing may now extend to 300m² per structure and 450m² in aggregate, while a standalone slurry, effluent or soiled water store may qualify up to 1,000m³, subject to a 1,500m³ farmyard limit".
Galvin said that DAFM reference costs are grant benchmarks, not contractor quotations.
"For applications from September 6, 2025, the revised schedule applies. Grant aid is calculated on the lowest of the department reference cost, the eligible paid cost excluding VAT, or the cost entered in the application," he said.
"Farmers should therefore obtain firm supplier prices and budget for any difference between the grant calculation and the actual bill.
"Funding may come from savings, a bank, credit union or specialist agricultural lender, with staged payments agreed with contractors where appropriate.
"However, the investment must be fully paid and owned before claiming; lease or hire purchase funding is not accepted under the cited TAMS conditions."
Galvin said that cash-flow is crucial because TAMS is generally reimbursed after completion.
"From my experience of late, all large-scale building projects are going over time and over budget," the adviser said.
According to Galvin, the best TAMS projects leave a farm safer and simpler to operate.
"Better handling reduces risk, improved layouts save labour, well-ventilated housing supports animal welfare, additional storage strengthens nitrates compliance, and solar, rainwater harvesting or precision equipment can lower resource use," he said.
"Looking beyond 2027, DAFM is seeking evidence on possible future supports for climate-resilient infrastructure, energy, water, digital technologies, precision farming, safety, animal welfare and nutrient management.
"These are priorities under consideration – not promised grants."
Galvin said the practical message remains the same: "invest in what the farm genuinely needs, build it properly and use the grant to support a sound plan, not to justify a poor one".