Farm safety equipment allowance expansion 'a positive step'
The Irish Farmers' Association (IFA) has welcomed the expansion of the Acceleration of Wear and Tear Allowances for Farm Safety Equipment Scheme.
Teresa Roche, chair of the association's farm family and social affairs committee, described the announcement as a positive step.
The scheme, which allows farmers to write off 50% of the cost of eligible safety equipment each year over two years, is part of a wider effort to reduce farm accidents and fatalities through improved infrastructure and working conditions.
An annual budget of €5 million per year, excluding VAT, has been allocated for the measure for 2025 and 2026.
Farmers can claim the allowances for the chargeable period in which the equipment is first used in their farming business.
The expanded list of eligible equipment includes fixed sheep handling units; cattle crushes; calving gates; floodlights; livestock monitoring systems, and sliding or roller doors.
Roche said that many of these items are crucial for reducing the risk of injury during everyday farm tasks.
“Farm families face unique safety challenges every day. Widening the wear and tear allowances for essential safety investments makes it more affordable for farmers to upgrade their yards, animal handling systems, and lighting.
"It sends a strong message that safety is not an optional extra, it’s a priority,” she said.
The IFA Farm Family and Social Affairs chair acknowledged the significance of this move in the broader context of rural life.
“Too often we hear about avoidable tragedies on farms. This initiative helps put the right tools in place to prevent those incidents.
"Farmers need support to invest in infrastructure that protects not only themselves but their families, employees, and visitors,” she said.
The scheme complements the 60% grant aid available under the Targeted Agricultural Modernisation Scheme (TAMS 3) and is available to all farmers—sole traders, partnerships, and companies.
