The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 19 Sep, 2025

Relevant Matter Matters involving public funds

Public Policy Area Taxation

Period 1 May, 2025 to 31 Aug, 2025

Specific Details VAT & Taxation on Farm Inputs

Intended results To propose the retention of Flat Rate Addition scheme (FRA) for all agricultural sectors. To propose the implementation of a 0% VAT rate on non-oral animal medicines and vaccines as early as possible. To propose that the Accelerated Capital Allowance (ACA) is extended to facilitate additional investment in slurry storage and equipment on farms. Accelerated capital allowances for animal health monitoring systems, automatic calf feeders, additional milking points and hoof-care equipment are needed. To propose Zero VAT / Accelerated capital allowances for investments to improve on-farm efficiency and/or support transition to net zero emissions. To propose the Accelerated Capital Allowance for farm safety equipment is positive and should be revised annually and extended to include new safety equipment. To highlight that VAT is currently charged on Carbon Tax. This is double taxation and needs to be removed. To propose that the reduced excise duty level on agri diesel must be maintained. There is currently no viable alternative for its use on Irish farms and its removal would see an increase in costs of over €0.5 billion to agriculture. To propose the retention of section 664A of the Taxes Consolidation Act 1997 and extend to include agricultural contractors to mitigate the increased cost of production. To propose the suspension of LPG/carbon tax for farmers & agri-contractors and/or defer forecast increases per Finance Act 2020 to periods outside peak agricultural activity. To propose a permanent retention of 2 ‘step-out' years per 5-year cycle is provided for, where a farmer is allowed to ‘stepout' of income averaging more than once in a five-year period (once they are not carrying an unpaid deferred tax amount from a previous ‘step-out'). To propose suspension of the proposed 5% Concrete Levy announced in Budget 2023. The levy only compounds already inflated construction costs and stifles on-farm investment.

Name of person primarily responsible for lobbying on this activity Francie Gorman IFA President, Bill O'Keeffe IFA Farm Business Chair, Robert Malone IFA Senior Policy Executive

Did any Designated Public Official(DPO) or former Designated Public Official(DPO) carry out lobbying activities on your behalf in relation to this return? You must include yourself, and answer Yes, if you are a current DPO or a DPO at any time in the past. (What is a Designated Public Official?) No

Did you manage or direct a grassroots campaign? No

Was this lobbying done on behalf of a client? No

Mass communications

Letter All TDs

Submission All TDs

Letter All Senators

Submission All Senators

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Email (11-20)

Meeting (2-5)

Social Media (2-5)

Designated public officials lobbied

The following DPOs were lobbied during this return period on this specific Subject Matter Area. These DPOs were involved in at least one of the Lobbying Activities listed above, but not necessarily all of them. As returns are specific to a Subject Matter Area the above Lobbying Activities may be associated with multiple returns.

Brian Brennan TD (Dáil Éireann, the Oireachtas)

Brian Purcell Special Adviser (Department of Agriculture and the Marine)

Christopher O'Sullivan Minister of State (Department of Housing, Local Government and Heritage)

Emer Higgins Minister of State (Department of Public Expenditure, NDP Delivery and Reform)

Helen McEntee Minister (Department of Education)

Jennifer Carroll MacNeill Minister (Department of Health)

Malcolm Byrne TD (Dáil Éireann, the Oireachtas)

Martin Heydon Minister (Department of Agriculture, Food and the Marine)

Michael Healy-Rae Minister of State (Department of Agriculture, Food and the Marine)

Michael Moynihan Minister of State (Department of Education)

Noel Grealish Minister of State (Department of Agriculture, Food and the Marine)

Paschal Donohoe Minister (Department of Finance)

Peter Burke Minister (Department of Enterprise, Trade and Employment)

Sean Canney Minister of State (Department of Transport)

James Browne Minister (Department of Housing, Local Government and Heritage)