Expansion of Accelerated Farm Safety Equipment Allowances A Positive Step

IFA Farm Family & Social Affairs Chair Teresa Roche said the expanded Accelerated Capital Allowance scheme for farm safety equipment, announced by Minister for Agriculture, Food and the Marine Martin Heydon and Minister of State with responsibility for Farm Safety Michael Healy-Rae, is 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.

“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 added.

The expanded list of eligible equipment includes items like fixed sheep handling units, cattle crushes, calving gates, floodlights, livestock monitoring systems, and sliding or roller doors, many of which are crucial for reducing the risk of injury during everyday farm tasks.

Teresa Roche 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 TAMS 3 and is available to all farmers—sole traders, partnerships, and companies.

A total of €5m per year (excluding VAT) has been allocated for 2025 and 2026. Farmers can claim the allowances for the chargeable period in which the equipment is first used in their farming business.

For more information on terms and conditions, please visit here.