The Irish Co-operative Organisation Society (ICOS) has described the government commitment in Budget 2025 to advance an income volatility measure for the farming and the dairy sector as a “step in the right direction”.

The Minister for Finance today (Tuesday, October 1) acknowledged in Budget 2025 the concerns voiced by farm organisations about the future viability of family farms because of fluctuating and declining incomes.

Minister Jack Chambers told the Dáil: “I am aware that there can be income instability in the farming sector in general, and the dairy sector more specifically.

“I am keen to advance an income volatility measure to support the farming sector for consideration in advance of next year’s budget.

According to Minister Chambers his “officials will work with the Department of Agriculture, Food and the Marine (DAFM) in progressing proposals for consideration”.

ICOS is the policy and representative body for co-operatives in Ireland, providing guidance, support, and advocacy for co-operative enterprises across the country.

Since 2016, ICOS stated it has called on the government to introduce an income volatility measure for the dairy sector.

The taxation measure proposed by ICOS, would enable a farmer to use periods when market returns are higher to create a modest “rainy-day” fund, to support them during periods when market returns are weaker.

The ICOS proposal known as “5-5-5” would allow a farmer to voluntarily defer up to 5% of their gross receipts in any one year. 

The society stated that deferred funds can be drawn down at any time within five years, and subject to income tax at the time of draw down, and would work alongside current five year income averaging.

“There is no reason why the government could not have provided a firmer commitment in this year’s budget. Nevertheless, the commitment to advance the proposal is a welcome step forward,” a statement from ICOS said.

ICOS stated it is confident that any legal or regulatory issues regarding deferred income can be addressed, from a farmer, co-op and revenue perspective.

The society said: “We have made several submissions to the government based on the precedent set by the milk quota regulations and the operation of client accounts across multiple sectors.

“We look forward to engaging further with the Department of Finance and Department of Agriculture, Food and Marine on this important issue for milk suppliers and the dairy co-operative sector,” it added.

Meanwhile, Food Drink Ireland (FDI), the Ibec group representing the food and drink sector, has welcomed the government’s announcement in Budget 2025 to unlock €1.5 billion from the National Training Fund over the coming years. 

FDI deputy director, Linda Stuart-Trainor said: “With almost 165,000 people employed in the agri-food sector, a skilled labour force is key to our ability to produce world-class food and drink products.

“The government has made an important commitment to unlocking the National Training Fund.

We are eager to collaborate on the rollout through additional funding for apprenticeships, an Upskilling Incentive Scheme for SMEs and fostering a green talent pipeline, as the sector continues to invest in sustainable technologies and processes,” she added.