The Irish Farmers' Association - IFA

Lobbying Organisation The Irish Farmers' Association - IFA

Date published 20 Jan, 2026

Relevant Matter Matters involving public funds

Public Policy Area Agriculture

Period 1 Sep, 2025 to 31 Dec, 2025

Specific Details IFA Budget 2026 Briefing

Intended results To highlight the following priorities for Budget 2026 Measures to Support Farm Sectors • Tillage Survival Package - €250/ha for all cereal & oilseed rape grown for harvest 2025. • Tillage expansion and sustainability scheme must be delivered – 2025-2030 • Increased national support for current schemes » Total supports of €300/cow on all suckler cows » €30/ewe to all breeding ewes & €40/ewe for Hill ewes » Beef Calf from Dairy herds Scheme - €100/calf » Beef Sustainability Scheme - €100/head for cattle aged 1-2yrs • Horticulture scheme to alleviate cost of production including labour – increase in Hort Grant scheme • Sector Specific supports for Mushrooms & Potatoes farmers (seed) • Pigs & Poultry - additional TAMS grant supports and animal health measures & education support • Funding to support forestry replanting following windblow event & Establishment of Forestry Development Agency Tax Reliefs due to expire end 2025 must be retained. • Accelerated Capital Allowance (ACA) for Slurry Storage & equipment (LESS) - Capital expenditure written off over 2 years • Young Trained Farmer Relief (Stamp Duty) – allows for 0% stamp duty. Vital for Generational Renewal • Consolidation Relief - reduced to 1% Stamp duty on balance of land purchase following a sale • Farm Restructuring Relief (CGT) similar in reasoning to above • Any changes to qualifying criteria for Agricultural Relief from CAT must not disadvantage genuine farmers. Taxation Reliefs and support to Agriculture • Accelerated capital allowance (ACA's) – extended to cover additional items to improve on-farm efficiency, calf feeders, milking parlours, animal health & monitoring equipment • Flat Rate Refund - all sectors should be included in the FRA scheme • Water charges – no increase as proposed in agri water charges • EPR - Tyre disposal scheme. Need further engagement with Department of Environment and commitment to address the disposal of tyres on farms. • Inheritance Tax –CAT Category A threshold (parent to child) increase from €400,000 to €500,000 to account for increased assets values in both agriculture and residential homes. Retain 90% Agricultural Relief for all genuine farmers. • Stamp Duty rate – agricultural land should be removed from the commercial definition rate of 7.5% and revised in line with the residential stamp duty charge of 1% up to €1m, and 2% thereafter • Reduction of Excise duty on hydrated vegetable oil (HVO) • Forestry classified as agriculture on all farms for CAT Ag Relief purposes Funding & Farm Finance • Increase in the Agri Overall Budget Allocation at least in line with inflation • Access to farm finance and working capital is paramount for farmers across all enterprises. It is vitally important that farmers have easy access to sufficient low-cost funding, such as SBCI lending, to allow their businesses to trade efficiently • Ringfenced Agri Fund should be delivered through Strategic Banking Corporation of Ireland (SBCI) Climate Action & Renewable Energy support Substantial additional funding, independent of CAP, is required to support farmers achieving emission reduction and water quality objectives. In addition to strengthened existing agri-environmental supports, a fair share of the Climate & Nature Fund must be ringfenced for farmers and directed toward on-farm interventions and diversification activities (with higher rates for hill farmers and those operating on designated lands) • 70% grant aid (available to all) for manure/slurry storage facilities; slurry separation equipment. • Liming scheme extended – increased rates & allowances • New Watercourse fencing scheme established - 100% cost covered on Natura 2000 sites 75% on all other lands Bio-methane Strategy – grant aid on farm investment and a guaranteed index linked feed-in tariff rate Solar, Wind energy & Anaerobic Digestion (AD) investment support from Climate and Nature Fund (independent of TAMS) • Increased support for on farm Micro-generation and battery usage to manage energy supply/usage dynamic Generational Renewal • DAFM engagement with IFA and all stakeholders to agree Generational Renewal policies that are positive and workable • Long Established Young Farmer scheme (Forgotten Farmers) - Increased budget & scope needed to provide at least comparable support as per Installation Aid to all relevant impacted farmers • Essential to maintain current Stamp Duty and Capital Acquisition Taxation Reliefs for next generation farmers and qualifying young trained farmers. Residential Zoned Land Tax (RZLT) – time for delivery Government must act on political commitments to permanently remove active farmed land from the scope of RZLT Annual 3% tax on market value will result in the forced sale of intergenerational land - tax far exceeds its income generating potential. • Submissions from hundreds of farmers to local authorities and An Bord Pleanála have been rejected. • Current one year exemption is too cumbersome – permanent solution needed. Income Volatility Agri commodities, both inputs and outputs are dictated by world market forces. Government must deliver on its commitment to introduce an income volatility mechanism FOR ALL FARM SECTORS. Cross sector schemes and other supports measures • ANCs – Full restoration of budget & eligible area, reduced after economic challenges in late 2000s • ACRES overhaul • Energy from Farms Proposals -Renewable Heat Obligation (RHO) needed – Government commitment needed for immediate roll-out • Support for Equine Breeders and assistance establishing a high welfare end of life equine facility in Ireland • Greater targeted supports for Hill Farmers • Fair Deal Reform - Reduce the 5-year land/business transfer clause to 3 years to allow more farmers to benefit from the Fair Deal Scheme. • Establish a support mechanism for the Irish Aquaculture sector to address current biological, economic and market challenges. • Necessary budget for measures to protect water quality & resources to support coordinated effort to retain Ireland's Nitrates Derogation • Continued supports for Organic farming and marketing organic produce. Other Funding Priorities • TAMS – greater funding to avoid Rank & Selection; with reference cost & investment ceilings increased to reflect actual cost of materials and services • VAT on Vaccines – 0% VAT rate for non-oral animal medicines & vaccines like what is in place on oral products • Bovine TB - Wildlife Control Programme - Additional funding committed to must be delivered • Funding for BVD, Johnes & IBR programmes in maintaining and increasing the health status of the national herd (including TB, BVD, IBR, Johnes) and in delivering the key objectives on animal health and welfare. • Bluetongue - secure national reserve of bluetongue vaccine in the country. This vaccine to be immediately deployed in event of disease outbreak as well as provision of essential supports to limit impact of outbreak on impacted farmers were it to occur. • Cost of Employment - supports to alleviate the rising cost of employment on farm & Review of general employment permit salary requirement. • Funding to address the significant income loss & asset devaluation suffered by farmers whose land was designated.

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, Richard O'Brien IFA Westmeath County Chair, John Sheridan IFA Longford County Chair, Louise Crowley IFA Limerick County Chair, Stephen Walsh IFA Clare County Chair, 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

Email All TDs

Submission All TDs

Email All Senators

Submission All Senators

Lobbying activity

The following activities occurred for this specific Subject Matter Area.

Email (11-20)

Event / Reception (1)

Submission (1)

Meeting (6-10)

Social Media (6-10)

Informal communication (11-20)

Phone call (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.

Aidan Farrelly TD (Dáil Éireann, the Oireachtas)

Aindrias Moynihan TD (Dáil Éireann, the Oireachtas)

Alan Dillon Minister of State (Department of Enterprise, Trade and Employment)

Albert Dolan TD (Dáil Éireann, the Oireachtas)

Anne Rabbitte Senator (Seanad)

Aubrey McCarthy Senator (Seanad)

Brendan Smith TD (Dáil Éireann, the Oireachtas)

Brian Stanley TD (Dáil Éireann, the Oireachtas)

Carol Nolan TD (Dáil Éireann, the Oireachtas)

Cathal Byrne Senator (Seanad)

Cathal Crowe TD (Dáil Éireann, the Oireachtas)

Catherine Callaghan TD (Dáil Éireann, the Oireachtas)

Catherine Connolly TD (Dáil Éireann, the Oireachtas)

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

Conor D McGuinness TD (Dáil Éireann, the Oireachtas)

Danny Healy-Rae TD (Dáil Éireann, the Oireachtas)

Dara Calleary Minister (Department of Social Protection)

Darren O'Rourke TD (Dáil Éireann, the Oireachtas)

Dee Ryan Senator (Seanad)

Donnchadh Ó Laoghaire TD (Dáil Éireann, the Oireachtas)

Edward Timmins TD (Dáil Éireann, the Oireachtas)

Eileen Lynch Senator (Seanad)

Eoghan Kenny TD (Dáil Éireann, the Oireachtas)

Erin McGreehan TD (Dáil Éireann, the Oireachtas)

Frank Feighan TD (Dáil Éireann, the Oireachtas)

Gareth Scahill Senator (Seanad)

George Lawlor TD (Dáil Éireann, the Oireachtas)

Gillian Toole TD (Dáil Éireann, the Oireachtas)

Hildegarde Naughton Government Chief Whip and Minister (Department of the Taoiseach)

Holly Cairns TD (Dáil Éireann, the Oireachtas)

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

James Gilmartin Councillor (Leitrim County Council)

James O'Connor TD (Dáil Éireann, the Oireachtas)

Jennifer Whitmore TD (Dáil Éireann, the Oireachtas)

Jerry Buttimer Minister of State (Department of Rural and Community Development)

Joanne Collins Senator (Seanad)

Joe Cooney TD (Dáil Éireann, the Oireachtas)

John Clendennen TD (Dáil Éireann, the Oireachtas)

John Connolly TD (Dáil Éireann, the Oireachtas)

John Cummins TD (Dáil Éireann, the Oireachtas)

John Paul O'Shea TD (Dáil Éireann, the Oireachtas)

Johnny Guirke TD (Dáil Éireann, the Oireachtas)

Kiera Keogh TD (Dáil Éireann, the Oireachtas)

Kieran O'Donnell Minister of State (Department of Housing, Local Government and Heritage)

Liam Quaide TD (Dáil Éireann, the Oireachtas)

Linda Nelson Murray Senator (Seanad)

Louis O'Hara TD (Dáil Éireann, the Oireachtas)

Mairéad Farrell TD (Dáil Éireann, the Oireachtas)

Malcolm Byrne TD (Dáil Éireann, the Oireachtas)

Malcolm Noonan Senator (Seanad)

Manus Boyle Senator (Seanad)

Margaret Murphy O'Mahony Senator (Seanad)

Maria Byrne Senator (Seanad)

Marian Harkin TD (Dáil Éireann, the Oireachtas)

Mark Duffy Senator (Seanad)

Mark Wall TD (Dáil Éireann, the Oireachtas)

Martin Conway Senator (Seanad)

Martin Daly TD (Dáil Éireann, the Oireachtas)

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

Mary Fitzpatrick Senator (Seanad)

Matt Carthy TD (Dáil Éireann, the Oireachtas)

Mattie McGrath TD (Dáil Éireann, the Oireachtas)

Michael Cahill TD (Dáil Éireann, the Oireachtas)

Michael Collins TD (Dáil Éireann, the Oireachtas)

Michael Fitzmaurice TD (Dáil Éireann, the Oireachtas)

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

Michael Murphy TD (Dáil Éireann, the Oireachtas)

Micheál Carrigy TD (Dáil Éireann, the Oireachtas)

Natasha Newsome Drennan TD (Dáil Éireann, the Oireachtas)

Nessa Cosgrove Senator (Seanad)

Niall Collins TD (Dáil Éireann, the Oireachtas)

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

Noel McCarthy TD (Dáil Éireann, the Oireachtas)

Norma Foley Minister (Department of Children, Equality, Disability, Integration and Youth)

Ollie Crowe Senator (Seanad)

Pa Daly TD (Dáil Éireann, the Oireachtas)

Padráig Mac Lochlainn TD (Dáil Éireann, the Oireachtas)

Pádraig O'Sullivan TD (Dáil Éireann, the Oireachtas)

Paschal Donohoe Minister (Department of Finance)

Pat 'the cope' Gallagher TD (Dáil Éireann, the Oireachtas)

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

Patrick O'Donovan Minister (Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media)

Paul Daly Senator (Seanad)

Paul Lawless TD (Dáil Éireann, the Oireachtas)

Paula Butterly TD (Dáil Éireann, the Oireachtas)

Peadar Tóibín TD (Dáil Éireann, the Oireachtas)

Peter 'Chap' Cleere TD (Dáil Éireann, the Oireachtas)

Peter Burke TD (Dáil Éireann, the Oireachtas)

Peter Roche TD (Dáil Éireann, the Oireachtas)

PJ Murphy Senator (Seanad)

Richard O'Donoghue TD (Dáil Éireann, the Oireachtas)

Roderic O'Gorman TD (Dáil Éireann, the Oireachtas)

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

Ruairí Ó Murchú TD (Dáil Éireann, the Oireachtas)

Ryan O'Meara TD (Dáil Éireann, the Oireachtas)

Sarah O'Reilly Senator (Seanad)

Sean Canney Minister of State (Department of Transport)

Seán Fleming TD (Dáil Éireann, the Oireachtas)

Seán Kyne Senator (Seanad)

Shane Curley Senator (Seanad)

Simon Harris Tánaiste and Minister (Department of Foreign Affairs)

Thomas Byrne Minister of State (Department of the Taoiseach)

Timmy Dooley Minister of State (Department of Agriculture, Food and the Marine)

Tony McCormack TD (Dáil Éireann, the Oireachtas)

Verona Murphy TD (Dáil Éireann, the Oireachtas)

Victor Boyhan Senator (Seanad)

William Aird TD (Dáil Éireann, the Oireachtas)

Sinead McPhilips Assistant Secretary (Department of Agriculture, Food and the Marine)