Charlie McConalogue (Donegal, Fianna Fail)
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As the deputy is aware, and in line with the commitment in the Programme for Government, a flagship environmental scheme, namely the Agri-Climate Rural Environment Scheme (ACRES), was launched in 2022. There was exceptional demand for entry into the Scheme, which demonstrates the interest of farmers to take on actions to address climate, biodiversity and environmental issues.

It was initially planned to take in applicants in two Tranches, with 30,000 in Tranche 1. A decision was made to accept all valid applications submitted in Tranche 1, and there are now just under 46,000 farmers actively involved in the Scheme. The decision to accept all 46,000 applicants into Tranche 1 has put significant pressure on the ability to pay all participants in 2023.

My Department has been working to expedite payments, but with the unprecedented numbers, it has not been possible to get all participants paid in ACRES by the end of 2023. Due to the additional complexity associated with the Co-operation Project (CP) stream, payments for ACRES CP participants will begin to issue in February 2024. The person named is a participant in ACRES CP.

Michael Healy-Rae (Kerry, Independent)
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1200. To ask the Minister for Agriculture, Food and the Marine to ensure continued support for farmers (details supplied); and if he will make a statement on the matter. [56622/23]

Charlie McConalogue (Donegal, Fianna Fail)
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The Targeted Agriculture Modernisation Scheme (TAMS 3) provides grants to farmers to build and/or improve a specified range of farm buildings and equipment on their holdings. There is an indicative budget of €370 million available for the period 2022-2027, and all investments must be linked to Climate, Environment or Animal Welfare.

There is currently a range of Agtech equipment already included in the TAMS 3 schemes. This includes items such as GPS machinery control, yield monitoring, health and fertility monitoring systems, grass growth monitoring systems, robotic slurry scrapers and automatic calf feeders. The inclusion of further investment categories is dependent on the availability of funding for the TAMS 3 schemes.

The required validation protocols for new technologies will vary by product and intended usage. Teagasc, the State Agriculture and Food Development Authority, is a recognised and trusted body which undertakes research in the agricultural sector. Companies looking to have their products validated for the Irish market should contact Teagasc to discuss the options for such work to be undertaken.

The issue of reclaiming VAT in respect of on-farm investments is the responsibility of the Department of Finance and the Revenue Commissioners.