The Irish Grain Growers (IGG) group has published its submission for Budget 2025, calling for the government to increase the ceiling for on-farm investments for tillage farmers.
The IGG is calling on the government to increase the ceiling of investment under the Targeted Agricultural Modernisation Scheme (TAMS) on tillage farms to €200,000 per farm, specifically for tillage farming projects related to sustainability and technology.
At present, the general investment ceiling under TAMS is limited to €90,000, rising to €500,000 for the pig and poultry sector, while certain investments, like solar panels and low-emission slurry spreading (LESS) equipment, have their own standalone ceilings.
As well as increasing the investment ceiling for tillage farmers’ investments in sustainability and technology, the IGG is also calling for TAMS reference costs to be increased to reflect the “true cost” of tillage equipment.
Furthermore, the tillage farmer body wants TAMS to cover a wider range of sustainable practices and technologies, with more focus on equipment suitable for smaller-scale farms.
According to the IGG, these changes will enable significant investments in sustainability, improving environmental outcomes and farming efficiency.
Outside of TAMS, the IGG is looking for further support for “sustainable tillage technologies and practices” through tax incentives.
Tax incentives should, the group’s submission says: be based on eligibility linked to environmental measures (namely water quality, soil health, biodiversity, and carbon footprint); include accelerated capital allowance rates to enable faster cost recovery; and include bonus allowances based on early adoption.
The submission goes on to call for a carbon tax credit for the use of natively-sourced grains, pulses, and oilseed rape – with the aim to “reduced carbon emissions and support local agriculture” – with a tax credit available depending on the percentage of native grains, pulses and oilseed rape grown.
The IGG has also called for tax relief on long-term land leases to be amended so that a tax relief will be increased along a sliding scale as the carbon intensity of farms decrease.
In terms of direct support, the group’s budget submission proposes an annual acerage payment of €300/ha to curb the loss of cereals acerage and encourage an increase in acreage.
As well as that, the IGG is calling for a guaranteed €10 million budget for the Protein Aid Scheme, and for the scheme to be guaranteed for 10 years.
The group is also calling for a €15 million/year budget for the Straw Incorporation Measure from 2025 onwards; and a funding provision for the establishment of a body specifically to promote the tillage sector.