TAMS 3: every scheme and what it actually pays

The single most expensive misunderstanding in TAMS is treating it as one scheme with one rate. It is eight, and the difference between applying under the wrong one and the right one can be 20 or 30 percentage points of the same invoice.

Every rate and ceiling below is quoted from the Department's own scheme page for that scheme.

What every TAMS scheme asks for first

Before the individual scheme rules, there is a common gate: "The scheme is open to farmers who have a minimum of 5 hectares declared under the Basic Payment Scheme (BPS) or the Basic Income Support for Sustainability (BISS) or equivalent in the year of application or preceding year, or in the case of intensive enterprises, generate a minimum of 20 production units from farming."

There is also a floor on the job: "However, the minimum amount of investment which is eligible for approval under this Scheme is €2,000 per application." And you are not limited to one go — "Multiple applications per tranche are permissible."

Partnerships get a bigger ceiling: "In the case of an application by two or more eligible partners in a partnership registered on this department’s Register of Farm Partnership the maximum eligible investment ceiling shall be increased to €160,000."

The 60% schemes — young farmers, women farmers and farm safety

Both pay the higher rate: "Grant aid will only be paid on approved, completed and eligible expenditure and shall be paid at the rate of 60% up to the applicable maximum investment ceiling of €90,000 per holding."

Young Farmer Capital Investment Scheme. "The scheme is open to farmers who are aged over 18 and under 41 at the date of submitting the application, have set up for the first time within five years of an application under this scheme", own or lease the site, and meet the land or production thresholds and the occupational skill requirement.

Women Farmer Capital Investment Scheme. Open to farmers who "are more than 18 years and under 67 years of age at the date of submitting the application form; are identified as female on the department’s Corporate Customer Management (CCM) system". Note the age range — up to 67, far wider than the young farmer scheme.

One limit on it: "A Woman Farmer can only qualify for one holding or entity under this scheme."

If you are a woman under 41 who set up in the last five years, you may fit both. That is worth an hour with an adviser before you apply, not after.

Farm Safety Capital Investment Scheme. "The Farm Safety Capital Investment Scheme (FSCIS) provides an incentive to farmers to avail of investments to improve their own safety and that of their farm." It pays the same 60% up to €90,000, and it is open on the ordinary land or production thresholds rather than on age or gender — so it is the 60% route available to every farmer, and the least used of the three.

The 40% schemes — dairy, tillage, pig and poultry

Dairy Equipment Scheme and Tillage Investment Scheme both run at "Grant aid will only be paid on approved, completed and eligible expenditure and shall be paid at the rate of 40% up to the applicable maximum investment ceiling of €90,000 per holding."

Tillage has a bigger land requirement: "The scheme is open to farmers who have a minimum of 15 hectares of owned, leased or rented lands which have been have declared under the Basic Payment Scheme (BPS) or the Basic Income Support for Sustainability (BISS) or equivalent in the year of application or preceding year."

Pig and Poultry Investment Scheme is the outlier on ceiling rather than rate: "paid at the rate of 40% up to the applicable TAMS 3 PPIS maximum investment ceiling of €500,000". That ceiling includes the €90,000 available in the other schemes.

Organic — the rate depends on which organic you are

This one has two rates in a single sentence, and the difference is large: "paid at the rate of 40% for licensed organic operators and 60% for farmers who are also current participants of the Organic Farming Scheme up to the applicable TAMS 3 maximum investment ceiling of €90,000 per holding."

Being a licensed organic operator gets 40%. Being a current participant in the Organic Farming Scheme gets 60%. If you are eligible to join the Organic Farming Scheme and have not, that decision is worth 20 percentage points of your investment.

The three ceilings that sit on top

This is where farmers leave money behind, because these do not eat into the main €90,000.

Nutrient Importation Storage Scheme — 70%, the highest rate in TAMS. "The grant aid rate for this scheme is 70%." and "The investment ceiling for TAMS 3 Nutrient Importation Storage Scheme for individual applicants is €90,000 for Individuals and €160,000 for Registered Farm Partnerships. This is a stand-alone scheme and use of this investment ceiling will not affect other TAMS 3 Investment Ceilings."

Low Emission Slurry Spreading — 60%, separate ceiling. "LESS Grant-aid will be paid on approved, completed, and eligible expenditure and shall be paid at a rate of 60% up to the applicable maximum LESS investment ceiling." and "For LESS The maximum amount of investment eligible for grant-aid under the Scheme is €40,000 per holding. However, in the case of a joint application by two or more eligible partners under a registered farm partnership, the maximum eligible investment ceilings referred to above shall be increased to €60,000. The investment ceiling under this scheme is NOT subject to the overall TAMS 3 investment ceiling of €90,000 per holding."

Nutrient storage within the young and women farmer schemes. "Nutrient storage investments (Mass concrete tank, manure pit, circular slurry stores and geo membrane lined stores) and their related sub investments are paid at a rate of 60% with a separate dedicated investment ceiling of €90,000 per holding (€160,000 for partnerships) for these investments only."

Common questions

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