Michael Healy-Rae (Kerry, Independent)
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226. To ask the Minister for Agriculture, Food and the Marine the reason VAT cannot be claimed back on calf feeders under the TAMS grant (details supplied); and if he will make a statement on the matter. [47070/23]

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.

Farmers who qualify for grant aid under TAMS 3 are grant aided on the lower of the reference or receipted cost of the item excluding VAT. The rules for reclaiming of VAT are set by the Office of the Revenue Commissioners and are not under the remit of my Department.

Charlie McConalogue (Donegal, Fianna Fail)
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Full year stocking rate data for 2023 will not be available until after year end.

However, based on the land as declared for the 2023 Basic Income Support for Sustainability Scheme (BISS), a total of 2096 farmers with a whole farm livestock manure stocking rate greater than 220 kg N/ha in 2022 have at least some land this year in an area that will be limited to a maximum Nitrates Derogation stocking rate of 220 kg livestock manure N/ha from the 1^stof January 2024.

The following table provides a breakdown by county across these holdings.

In early October my Department published an interactive version of the Water Quality Review Implementation Map for 2024. This allows farmers to identify whether their holding will be impacted by the reduction in the maximum derogation stocking rate next year. To further assist farmers, my Department will shortly write to individual farmers that may be directly impacted by this change.