TD calls for revision of TAMS criteria to accept cash payments
Mayo Sinn Féin TD, Rose Conway-Walsh, has sharply criticised the refusal of the Department of Agriculture, Food, and the Marine (DAFM) to accept legitimate cash payments as proof of expenditure for Targeted Agricultural Modernisation Scheme (TAMS 3) claims.
Deputy Conway-Walsh made the comments after receiving what she described as a “deeply unsatisfactory and out-of-touch” response from Minister for Agriculture, Food, and the Marine, Martin Heydon to a parliamentary question.
She said the department’s policy is actively discriminating against farmers – in particular older farmers, farmers with limited digital skills, and those who have always carried out their business in cash.
Conway-Walsh asked Minister Heydon the reason why his department refuses to accept invoices for TAMS grant claims in cases where the farmer has legitimately paid in cash.
The Mayo Sinn Féin TD also requested that Heydon review this rule in view of cases where fully paid, valid invoices have been ruled ineligible solely because payment was made in cash.
Minister Heydon said: "The terms and conditions of the TAMS 3 schemes are very specific in advising applicants that grant aid will not be paid in respect of new equipment or investments unless proof of payment from the applicant’s bank account can be provided.
"The receipts/invoices submitted must include items relevant to the approved investments. Cash payments are ineligible.
"In cases where the applicant is not named on a receipt, there must be a direct electronic link between the payment and the applicant's bank or credit card account equal to the receipted amount."
Minister Heydon also outlined that the terms and conditions of the scheme in relation to cash payments are in line with other department schemes and are in place to satisfy audit requirements.
Cash payments
In response to Minister Heydon's statement, Conway-Walsh said: "Cash is legal tender, and farmers should not be penalised for using it.
"Right across Mayo, I am meeting farmers who have done everything right.
"They commissioned the work, paid in full, received proper invoices, yet their claims are being rejected solely because they paid in cash.
"The department insists that cash payments are ineligible to satisfy audit requirements. But the audit system should serve farmers, not punish them.
"A legitimate invoice is a legitimate invoice. Declaring it invalid because it was paid in cash is bureaucracy at its worst."
She also highlighted that farmers are already struggling with with input costs, compliance pressures and reduced supports.
Alternative verification
The TD is calling on the minister to review the cash-payment ban for cases where the farmer can provide a valid invoice and proof of purchase from the supplier.
Deputy Conway-Walsh also wants DAFM to consider the introduction of alternative verification methods, such as signed supplier statements, receipts or sworn declarations, for farmers who paid in cash.
"TAMS was designed to help farmers modernise. This rule does not reflect the reality on the ground and actively discriminates against farmers who operate using cash.
"Farmers deserve common sense and fairness, and I will continue to stand up for them until this issue is resolved,” she added.
