With the cost of concrete where it is, even with high prices for commodities and stock, it can be hard to spend what might be close to €100,000 on a new slatted shed that you will be paying back over the next number of years when beef, lamb or milk prices might not be as strong. People often question the merit of TAMS with its low reference costs and its various hoops, and ask me “am I better to go it alone or go for the grant?”. While each investment is different, my simple answer is, “if you can get 60%, it’s worth it”.
A lot of farmers were awaiting two things that were promised back in late 2023: a new ceiling and grant rate for slurry stores and an exemption from planning to build new slurry stores. It took close to 15 months for the new ceiling and investment rate to come into play, but unfortunately the exemption is still to come to fruition, with many saying one is no good without the other.
Below are some of the main investments regarding slurry storage and slats, along with the criteria, investment ceiling and grant rates.
Old slats are usually in very poor repair once they reach the age of 20 years or more. A 60% grant rate for their replacement is available to all farmers.
New mass concrete tanks/slurry towers/lagoons
Mass concrete tanks are the go-to for the majority of farmers and provide a low labour option for slurry handling, simply because when slats are fitted the animals can be housed over them, as opposed to having to pump in slurry from a reception tank to another store.
New rules brought in January allows for any farmer to avail of a 60% grant rate for manure pits, mass concrete tanks (including precast tanks), circular slurry stores (slurry towers) or a geo membrane lined store (lagoon/slurry bag). Investments made under this element of TAMS III will have a separate ring-fenced ceiling of €90,000.
Farmers can get confused sometimes when ceilings are mentioned with regard to grants, so picture it as a pot instead; a separate ceiling translates to a separate pot of money in which grant aid can be drawn from.
The separate ceiling for the storage above is nearly of more benefit than the increased grant rate, as this allows an individual to utilise two ceilings if they were building a slatted/cubicle house. The first ceiling (pot) which is the slurry/manure storage, allows the farmer to spend up to €90,000 and get €54,000 back in grant aid, while the second ceiling (pot) allows them an additional €90,000 to actually build the shed above the tank at a grant rate of 40%-60%, with organic, young and women farmers able to avail of the higher grant rate of 60%.
Farms that are operating under a partnership will be able to avail of a higher investment ceiling of €160,000 for both manure storage and the building above them.
Looking at the above situation again, a partnership would be able to spend €160,000 on a tank/lagoon/slurry tower and receive €108,000 back in grant aid, while also spending €160,000 on the shed above it and receive between €64,000-€96,000 back in grant aid.
If one person in the partnership qualifies for the Young Farmer Capital Investment Scheme (YFCIS) or the Women Farmer Capital Investment Scheme (WFCIS), then 60% grant aid for the shed will be given on the first €90,000, with the remainder paid out at the 40% rate.
However, if at least two people within the partnership qualify for one of the two schemes above, then the grant rate will be 60% for the entire €160,000 ceiling.
New slurry tanks in existing
buildings
New mass concrete tanks within existing buildings are grant aid-able. Where tanks are constructed within existing buildings, an allowance of 8% extra to the basic cost (excavation, backfill, outer walls and floor) to cover the cost of work in confined space and for temporary supports to the existing structure during construction work is permitted. (There is no extra allowance for spine walls or beams.)
The allowance is only for the portion of the tank that is to be within the existing building, ie where the tank will extend beyond the roof of the shed, the normal costs will then come in to play.
For example, if the tank is 30 metres long by 3.5 metres wide, and the tank extends 10 metres into an existing building, the percentage within the building is calculated as follows: total area of tank = 30 x 3.5 = 105 m². Area within existing building = 10 x 3.5 = 35m². Percentage within existing building = 35/105 x 100 = 33.3%.In cases where only the agitation points are outside the building and each of the agitation points extends no more than 1.55m outside the house, then the entire tank may be considered to be within the building and a value of 100% may be entered into the spreadsheet. The above scenario will fall under the same scheme as a new tank and farmers will be able avail of the separate ceiling and higher grant rate.
Extension of tanks to create new external agitation points and the replacement of manhole covers are both applicable for a 60% grant rate under the Farm Safety Capital Investment Scheme.
Replacement of existing slats with new slats/solid slabs
This has been a popular option within TAMS III, with a 60% grant rate given as the work falls under the Farm Safety Capital Investment Scheme (FSCIS). The one stipulating factor with this is that agitation points must be external; no grant rate is given for replacement of slats with an internal agitation point. This is a hard rule with the Department, and extends to other grant work as well. With the farm- yard sketch that is submitted as part of the TAMS application, all agitation points have to be shown and labelled.
No grant aid will be given for any investments within buildings that have an internal agitation point or share air space with a shed that does. I have heard examples of calving gates and even base stations for heat detection collars being placed in sheds with an internal agitation point being refused. The solid slab option has been popular with some farmers who have made the switch to organics and have had to increase their area of solid floor space. For those opting to replace slats with slats again, cattle, sheep, pig or heavy-duty tractor slats are all available options with each carrying its own reference cost.
The installation of new slats in a new farm building is factored in to each animal area, with slatted floors having a reference cost of roughly €40-€50/m² more than solid floor areas.
External agitation points
To get around the barrier above, farmers can opt to remove internal agitation points and install external agitation points. The grant aid includes the removal of the existing tank wall, the extension of the tank (excavation, backfill, floor, walls) and both the new tank cover and safety manhole cover. Where the tank extension is to provide for an external agitation point, the new portion of the tank shall extend at least 1.2m beyond the end line of the house (including a canopy) and it is recommended that the tank extend at least 1.5m beyond the end of the house. The minimum width of a tank extension to provide for an agitation point shall be not less than 2.0m. In cases where agitation is undertaken using a propeller agitator the extension shall be at least 2.0m long and not less than 1.2m wide.
With the cost of concrete where it is, even with high prices for commodities and stock, it can be hard to spend what might be close to €100,000 on a new slatted shed that you will be paying back over the next number of years when beef, lamb or milk prices might not be as strong. People often question the merit of TAMS with its low reference costs and its various hoops, and ask me “am I better to go it alone or go for the grant?”. While each investment is different, my simple answer is, “if you can get 60%, it’s worth it”.
A lot of farmers were awaiting two things that were promised back in late 2023: a new ceiling and grant rate for slurry stores and an exemption from planning to build new slurry stores. It took close to 15 months for the new ceiling and investment rate to come into play, but unfortunately the exemption is still to come to fruition, with many saying one is no good without the other.
Below are some of the main investments regarding slurry storage and slats, along with the criteria, investment ceiling and grant rates.
Old slats are usually in very poor repair once they reach the age of 20 years or more. A 60% grant rate for their replacement is available to all farmers.
New mass concrete tanks/slurry towers/lagoons
Mass concrete tanks are the go-to for the majority of farmers and provide a low labour option for slurry handling, simply because when slats are fitted the animals can be housed over them, as opposed to having to pump in slurry from a reception tank to another store.
New rules brought in January allows for any farmer to avail of a 60% grant rate for manure pits, mass concrete tanks (including precast tanks), circular slurry stores (slurry towers) or a geo membrane lined store (lagoon/slurry bag). Investments made under this element of TAMS III will have a separate ring-fenced ceiling of €90,000.
Farmers can get confused sometimes when ceilings are mentioned with regard to grants, so picture it as a pot instead; a separate ceiling translates to a separate pot of money in which grant aid can be drawn from.
The separate ceiling for the storage above is nearly of more benefit than the increased grant rate, as this allows an individual to utilise two ceilings if they were building a slatted/cubicle house. The first ceiling (pot) which is the slurry/manure storage, allows the farmer to spend up to €90,000 and get €54,000 back in grant aid, while the second ceiling (pot) allows them an additional €90,000 to actually build the shed above the tank at a grant rate of 40%-60%, with organic, young and women farmers able to avail of the higher grant rate of 60%.
Farms that are operating under a partnership will be able to avail of a higher investment ceiling of €160,000 for both manure storage and the building above them.
Looking at the above situation again, a partnership would be able to spend €160,000 on a tank/lagoon/slurry tower and receive €108,000 back in grant aid, while also spending €160,000 on the shed above it and receive between €64,000-€96,000 back in grant aid.
If one person in the partnership qualifies for the Young Farmer Capital Investment Scheme (YFCIS) or the Women Farmer Capital Investment Scheme (WFCIS), then 60% grant aid for the shed will be given on the first €90,000, with the remainder paid out at the 40% rate.
However, if at least two people within the partnership qualify for one of the two schemes above, then the grant rate will be 60% for the entire €160,000 ceiling.
New slurry tanks in existing
buildings
New mass concrete tanks within existing buildings are grant aid-able. Where tanks are constructed within existing buildings, an allowance of 8% extra to the basic cost (excavation, backfill, outer walls and floor) to cover the cost of work in confined space and for temporary supports to the existing structure during construction work is permitted. (There is no extra allowance for spine walls or beams.)
The allowance is only for the portion of the tank that is to be within the existing building, ie where the tank will extend beyond the roof of the shed, the normal costs will then come in to play.
For example, if the tank is 30 metres long by 3.5 metres wide, and the tank extends 10 metres into an existing building, the percentage within the building is calculated as follows: total area of tank = 30 x 3.5 = 105 m². Area within existing building = 10 x 3.5 = 35m². Percentage within existing building = 35/105 x 100 = 33.3%.In cases where only the agitation points are outside the building and each of the agitation points extends no more than 1.55m outside the house, then the entire tank may be considered to be within the building and a value of 100% may be entered into the spreadsheet. The above scenario will fall under the same scheme as a new tank and farmers will be able avail of the separate ceiling and higher grant rate.
Extension of tanks to create new external agitation points and the replacement of manhole covers are both applicable for a 60% grant rate under the Farm Safety Capital Investment Scheme.
Replacement of existing slats with new slats/solid slabs
This has been a popular option within TAMS III, with a 60% grant rate given as the work falls under the Farm Safety Capital Investment Scheme (FSCIS). The one stipulating factor with this is that agitation points must be external; no grant rate is given for replacement of slats with an internal agitation point. This is a hard rule with the Department, and extends to other grant work as well. With the farm- yard sketch that is submitted as part of the TAMS application, all agitation points have to be shown and labelled.
No grant aid will be given for any investments within buildings that have an internal agitation point or share air space with a shed that does. I have heard examples of calving gates and even base stations for heat detection collars being placed in sheds with an internal agitation point being refused. The solid slab option has been popular with some farmers who have made the switch to organics and have had to increase their area of solid floor space. For those opting to replace slats with slats again, cattle, sheep, pig or heavy-duty tractor slats are all available options with each carrying its own reference cost.
The installation of new slats in a new farm building is factored in to each animal area, with slatted floors having a reference cost of roughly €40-€50/m² more than solid floor areas.
External agitation points
To get around the barrier above, farmers can opt to remove internal agitation points and install external agitation points. The grant aid includes the removal of the existing tank wall, the extension of the tank (excavation, backfill, floor, walls) and both the new tank cover and safety manhole cover. Where the tank extension is to provide for an external agitation point, the new portion of the tank shall extend at least 1.2m beyond the end line of the house (including a canopy) and it is recommended that the tank extend at least 1.5m beyond the end of the house. The minimum width of a tank extension to provide for an agitation point shall be not less than 2.0m. In cases where agitation is undertaken using a propeller agitator the extension shall be at least 2.0m long and not less than 1.2m wide.
SHARING OPTIONS