The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 10 Sep, 2026

Relevant Matter Matters involving public funds

Public Policy Area Taxation

Period 1 May. 2026 to 31 Aug. 2026

Specific Details VAT and Taxation on Farm Inputs

Intended results IFA Propose • Implement 0% VAT rate on non-oral animal medicines and vaccines as early as possible. • Accelerated capital allowances for animal health monitoring systems, automatic calf feeders, additional milkings points and hoof-care equipment. • Zero VAT rate / Accelerated capital allowances for investments to improve on-farm efficiency and/or support transition to net zero emissions. • The Accelerated Capital Allowance for farm safety equipment is positive and should be revised annually and extended to include new safety equipment. • VAT is currently charged on Carbon Tax. This is double taxation and needs to be removed. • Retain section 664A of the Taxes Consolidation Act 1997, Relief for increase in carbon tax on farm diesel, and extend to include agricultural contractors to mitigate the increased cost of production. • 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'). • Suspension of the 5% Concrete Levy announced in Budget 2023 - will only compound already inflated construction costs and stifle on-farm investment. VAT for sellers of Livestock in Marts • The flat rate addition (FRA) has reduced from 5.1% to 4.5% in Budget 2026, effective for 1st January 2026. This FRA rate is below the livestock VAT rate of 4.8%, resulting in sellers of livestock in marts being disadvantaged. This anomaly must be corrected in Budget 2027. • FRA was reduced by a significant value in Budget 2026, costing farmers €63million. FRA should not be reduced, rather it should be increased, as the current 4.5% rate fails to fully compensate farmers for VAT paid on all inputs

Name of person primarily responsible for lobbying on this activity Francie Gorman IFA President, Alice Doyle IFA Deputy President, Damian McDonald IFA Director General, Elaine Farrell IFA Director of Governance & Oireachtas Engagement, Tadhg Buckley IFA Director of Policy & Chief Economist, Robert Malone IFA Senior Policy Executive, Shane Whelan 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)

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.

Dee Ryan Senator (Seanad)

Deirdre Gillane Chief of Staff (Department of the Taoiseach)

Donnchadh Ó Laoghaire TD (Dáil Éireann, the Oireachtas)

Holly Cairns TD (Dáil Éireann, the Oireachtas)

Jack Chambers Minister (Department of Public Expenditure, NDP Delivery and Reform)

Jack O'Donnell Special Advisor to the Tanaiste (Department of Finance)

Jennifer Carroll MacNeill Minister (Department of Health)

Jennifer Whitmore TD (Dáil Éireann, the Oireachtas)

John Clendennen TD (Dáil Éireann, the Oireachtas)

Micheál Martin Taoiseach (Dáil Éireann, the Oireachtas)

Niall Collins Minister of State (Department of Justice)

Nicole Ryan Senator (Seanad)

Nikki Bradley Senator (Seanad)

Noel O'Donovan Senator (Seanad)

Pat the Cope Gallagher TD (Dáil Éireann, the Oireachtas)

Paul Daly Senator (Seanad)

Robbie Gallagher Senator (Seanad)

Rose Conway-Walsh TD (Dáil Éireann, the Oireachtas)

Simon Harris Tánaiste and Minister (Department of Finance)