All farmers with a grassland stocking rate above 100kg organic nitrogen per eligible forage hectare (N/ha), based on 2024 figures, must now apply any slurry spread on their holding with low emission slurry spreading (LESS) equipment.
The use of LESS equipment for applying slurry was already mandatory for farmers with a grassland stocking rate above 130kg N/ha, pig farmers and slurry spread on tillage lands and not incorporated into the soil within 24 hours.
This ruling exists under the Good Agricultural Practice for the Protection of Waters Regulation.
This requirement was extended to farmers with a stocking rate of between 100kg and 129kg N/ha, based on 2024 figures, from 1 January 2025, and applies to slurry produced on the holding or imported.
It is expected that in the region of 15,000 farmers are affected by the change.
Accessing figures
It should be noted that the record of the volume of nitrogen (N) and phosphorus (P) produced by grazing animals and available on agfood.ie only takes account of bovines.
Farmers therefore must calculate the volume of N and P produced by livestock such as sheep, equines and poultry themselves.
It should also be highlighted that the Department recently clarified to the Irish Farmers Journal that recent excretion rate changes for bovines introduced as part of the interim review of the Nitrates Action Programme (NAP) have not been applied retrospectively to 2024 N and P statements and hence farmers must use the figures published by the Department.
TAMS funding
Following a change in rules in September 2024, all farmers stocked up to 170kg N/ha are eligible to apply for TAMS grants on LESS equipment and “will continue to be eligible to apply”, according to the Department of Agriculture.
This differs from previous eligibility rules with LESS equipment, where farms operating at above 150kg N/ha were ineligible for TAMS LESS equipment from 1 January 2024, with farmers farming above 130kg N/ha set to be ineligible from 1 January 2025.
LESS grant aid will be paid at a rate of 60% up to the applicable maximum investment ceiling. For LESS, the maximum amount eligible for grant aid is €40,000/holding or €60,000 for partnerships.
The main numbers
100kg — LESS equipment is mandatory for all slurry applied on holdings with a grassland stocking rate of above 100kg N/ha in 2025. 2024 — The ruling is based on the previous year’s grassland stocking rate.15,000 — The number of farmers joining in the region of 26,000 farmers who must mandatorily apply slurry with LESS equipment.60% — Rate of grant aid for TAMS LESS equipment.
All farmers with a grassland stocking rate above 100kg organic nitrogen per eligible forage hectare (N/ha), based on 2024 figures, must now apply any slurry spread on their holding with low emission slurry spreading (LESS) equipment.
The use of LESS equipment for applying slurry was already mandatory for farmers with a grassland stocking rate above 130kg N/ha, pig farmers and slurry spread on tillage lands and not incorporated into the soil within 24 hours.
This ruling exists under the Good Agricultural Practice for the Protection of Waters Regulation.
This requirement was extended to farmers with a stocking rate of between 100kg and 129kg N/ha, based on 2024 figures, from 1 January 2025, and applies to slurry produced on the holding or imported.
It is expected that in the region of 15,000 farmers are affected by the change.
Accessing figures
It should be noted that the record of the volume of nitrogen (N) and phosphorus (P) produced by grazing animals and available on agfood.ie only takes account of bovines.
Farmers therefore must calculate the volume of N and P produced by livestock such as sheep, equines and poultry themselves.
It should also be highlighted that the Department recently clarified to the Irish Farmers Journal that recent excretion rate changes for bovines introduced as part of the interim review of the Nitrates Action Programme (NAP) have not been applied retrospectively to 2024 N and P statements and hence farmers must use the figures published by the Department.
TAMS funding
Following a change in rules in September 2024, all farmers stocked up to 170kg N/ha are eligible to apply for TAMS grants on LESS equipment and “will continue to be eligible to apply”, according to the Department of Agriculture.
This differs from previous eligibility rules with LESS equipment, where farms operating at above 150kg N/ha were ineligible for TAMS LESS equipment from 1 January 2024, with farmers farming above 130kg N/ha set to be ineligible from 1 January 2025.
LESS grant aid will be paid at a rate of 60% up to the applicable maximum investment ceiling. For LESS, the maximum amount eligible for grant aid is €40,000/holding or €60,000 for partnerships.
The main numbers
100kg — LESS equipment is mandatory for all slurry applied on holdings with a grassland stocking rate of above 100kg N/ha in 2025. 2024 — The ruling is based on the previous year’s grassland stocking rate.15,000 — The number of farmers joining in the region of 26,000 farmers who must mandatorily apply slurry with LESS equipment.60% — Rate of grant aid for TAMS LESS equipment. 
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