An update on TAMS 3
TAMS is an excellent scheme, but it needs time and careful planning as it can be complex, Austin Callaghan, Drystock Advisor, Teagasc Claremorris, tells us more in this update.
In 2023, we entered the third phase of TAMS, otherwise known as TAMS 3. All applications and subsequent claims are made online. The scheme is open to applications on a continual basis but there are application tranches every three months, where there is a cut-off date where applications submitted in that period are processed by the Department of Agriculture, Food and the Marine.
TAMS has a lengthy list of items eligible for grant aid under the nine separate schemes. Grant aid is payable at a rate between 40% to 60%, depending on the scheme you are eligible to apply for.
The Schemes payable at 60% are: Farm Safety Capital Investments Scheme, Young Farmer Capital Investment Scheme, Low Emission Slurry Spreading, Organic Capital Investment Scheme, Women Farmer Capital Scheme, Solar Capital Investment Scheme.
The Schemes payable at 40% are Animal Welfare, Safety & Nutrient Storage, Dairy Equipment Scheme, Pig & Poultry Investment Scheme.
Costings and investment limit
Each item has a unit costing on a per metre or square metre costing set by the Department of Agriculture. These costings are updated periodically. The costings were last revised on the 5th of September 2025. The costings are before VAT. The VAT element is not eligible for grant aid.
There is a farm investment limit of €90,000. Where the farm operates in a registered farm partnership, this limit is increased to €160,000. There is a separate €40,000 for Low Emission Slurry Spreading Equipment and there is a separate €90,000 for the Solar Capital Investment Scheme. Since 2025, there is a separate €90,000 for the construction of slurry / nutrient storage. The slats and tank covers are also eligible for the 60%.
NOTE: On the higher stocked farms where the farm was stocked at 100 kgs of organic N per hectare or higher it must already have adequate slurry storage for the cattle and sheep kept over the winter period to be eligible for the 60% grant.
Theoretically for animal housing there is €180,000 investment available for grant aid; €90,000 for the tank and slats and €90,000 for the shed.
NOTE: Much TAMS funding has been used for the Low Emission Slurry Spreading equipment and the Solar Capital Investment Scheme. This resulted in reduced funds and for all TAMS applications submitted in the 3-month period to the tranche cut off closing on the 5th of September, ranking and selection was applied. Not all applications were accepted. Those refused have been rolled over into the next tranche which closed on the 5th of December 2025.
All the Farm Safety Capital Investment scheme applications were accepted. This is an attractive grant at 60% which all farmers should look at. There are many excellent investments aided which will help improve safety with the handling of livestock by improving handling facilities and calving facilities. On many farms, these can be improved with calving gates and other cattle handling facilities such as gates and barriers. Other items eligible are the rewiring of farm buildings, the replacement of slats and the replacement of swinging doors with sliding or roller doors.
Planning permission
For slatted tanks and animal housing for TAMS, the application must address planning permission. Either a letter from the council stating the development is exempted development under the planning regulations or full planning permission is required. There were changes recently with the thresholds and therefore more developments may be “exempted development”.
Approval
When the application is approved the farmer can commence. For fixed investments, nothing can be purchased prior to approval. Do not pay cash as these payments are ineligible for payment. The Department may request bank statements showing monies leaving the farm bank account. Take care if there are 2 herd numbers in the household that there are no joint bank accounts. The applicant must have its own bank account that is a separate entity or else the application could become ineligible.
Mobile equipment purchases can be made once the application is submitted. But this can be risky, where ranking and selection is applied, as the application could be rejected. The farmer’s approach here needs to be discussed with their adviser.
Ownership
For fixed investments, the applicant must show they own or lease the land. This ownership documentation must be uploaded at the time of the claim. The lease must be stamped by the revenue and it must be for a minimum 5 years from the date of payment.
Tax clearance
The farmer must show tax clearance prior to creating a claim for payment and contractors who provide labour must also be tax compliant.
5-year rule
For any investment the farming entity must use the equipment or fixed investment for a period of 5 years after payment of the grant. Be careful where for example a registered farm partnership is dissolved or where the farming entity ceases inside this timeframe.
Reroofing
In recent weeks, the re-roofing of buildings was announced as an eligible investment for TAMS. The re-roofing will be subject to the planning regulations. At a minimum, it will require the exempted development letter from the local council. In addition, where the roof is supported by a wall, this will require a charted engineer’s report and the design will need to be such that it can support the roof.
TAMS is an excellent scheme, but it needs time and careful planning as it can be complex.