Martin Heydon (Kildare South, Fine Gael)
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I thank the Deputy for his questions. With the targeted agricultural modernisation scheme, TAMS, every investment in a farm has a farm safety element to it because we are upgrading facilities and the conditions in which farmers work. It is making farms much safer. We have not signed off the decision for the new TAMS yet. Measures are being reviewed and new options are being considered internally. That is for the new TAMS process.

The Deputy mentioned about trying to keep safe when trying to look after a calf and I am in the same boat. Such a process is covered with the likes of the replacement of slats, calving gates, barriers, dehorning crates and handling units for cattle and sheep, including head scoops. It also takes in the upgrading of existing sheds with blinds and roller doors because sometimes a dark corner in a shed is a risk as well. The Irish Farmers' Journalran a competition to what the Deputy described and I am always open to ideas. Farmers have a lived experience and the type of knowledge that is very important for us. I have always been struck by that. I am always open to generating new ideas.

The Deputy mentioned an adaptation element for farmers and we do not talk so much, necessarily, about life-changing injuries. The headline-grabbing figures are fatalities because of their impactful nature but there are many farmers who suffered a life-changing injury. I was acutely aware of that when I drew up a list for accelerated capital allowances that we had approved. The capital allowance for farm safety and disability adaptation equipment relates to 14 measures and where farmers invest in them they can get 50% offset against tax over two years in an accelerated allowance. Some of the measures look to address hazardous activity through investment in equipment. An example might be an anti-backing gate where a cow going into a crush cannot get back, which is a very important preventive measure. Another example would be hydraulic linkage arms for tractors and jacking systems and a lifter for big bags of a half a tonne or more, with or without the integral bag-cutting system. There are also allowances for chemical storage cabinets and other preventive measures.

Half of the measures in that accelerated capital allowance are adaptive measures. They include the quick hitch mechanism for rear and front three-point linkage to enable the hitching of implements without having to descend from a tractor. We have farmers who have, unfortunately, lost limbs because of a farm safety incident. For income and mental health reasons, when these farmers recover from their injuries they need to go back to work but it can be prohibitively expensive to adapt machinery and tractors in some of those ways. I was very conscious of that in formulating the accelerated capital allowance. Modified controls can enable full hand operation of a full vehicle when somebody has lost a foot or a leg. There could be a wheelchair docking system or the provision of a lift, hoist or an integrated ramp to the farm vehicle, including modified entry where required, and wheelchair restraints. These are all really important additional steps that can provide easier access in farm vehicles.

I encourage everybody on the committee to be familiar with the accelerated capital allowance and let constituents know about it. When farmers apply for these measures, it strengthens my case next year to make a list of 14 measures even longer. We should ensure it is fully subscribed because there is €5 million per year set aside for this. We all need to work together to make farmers aware of the supports that exist for them in that regard.