Finance Bill confirms 12 new items for farm safety capital allowance

Twelve new items, from mobile cattle crushes to protective fencing around slurry tanks, have been confirmed for Ireland's accelerated farm safety capital allowance in Finance Bill 2026, published by the Department of Finance on Monday, October 19.

The bill amends section 285D of the Taxes Consolidation Act, which means the taxes act itself will now carry the full list of eligible equipment. That's a technical detail with a practical payoff: farmers and accountants get certainty in legislation rather than relying on ministerial announcements that can drift.

The government first flagged the additions in Budget 2027 earlier this month. Now the list is on paper.

What does the allowance actually do?

The scheme lets farmers claim the cost of qualifying farm safety equipment against profits, reducing tax payable. The generous part is the speed: claims run at 50% over two years, against 12.5% over eight years for ordinary qualifying farm equipment.

In plain terms, safety gear pays itself back against tax four times faster than a standard machinery write-off. That gap is the whole reason anyone cares which items make the list.

The 12 new items

Finance Bill 2026 adds the following, on top of the 19 items already qualifying:

• Mobile cattle crush
• Mobile cattle penning
• Hoof paring crate
• Mobile sheep handling equipment
• Wheel changing crate
• Wheel pumping crate
• Protective fencing around existing slurry tank
• Safety agitation platform for existing slurry tanks
• Safety rails on silo walls
• Hydraulic motor to substitute power take-off shaft
• Horse handling facilities
• Bale slice

The existing list already covers hydraulic linkage tractor jacking systems, big bag lifters for bags over 500kg, chemical storage cabinets, anti-backing gates, quick hitch mechanisms, fixed cattle crushes and races, calving gates, flood lights, livestock monitors and roller doors, among others.

The new additions lean noticeably towards mobile handling kit and slurry safety. Anyone who has wrestled a PTO guard or leaned over a slurry tank wall will see the logic, even if the tax code is a strange place to find livestock handling advice.

Strings attached

Each new item carries a description in the bill, and in most cases that description requires the equipment to conform with Department of Agriculture, Food and Marine specifications for how it is manufactured and works. EU regulations apply too, where relevant.

So a hoof paring crate bought on faith from an unverified supplier may not qualify. Check the DAFM specification before signing the invoice, not after.

How long does the window stay open?

The Finance Bill also confirms the Taxes Consolidation Act will be amended to extend the accelerated capital allowance for farm safety equipment up to December 31, 2029. Farmers planning capital spending over the next three budget years can now do the sums without wondering whether the scheme survives each October.

For anyone weighing a mobile crush against a fixed one, the arithmetic just changed. Both now attract the 50% write-off, which means the mobility premium costs less after tax than it did last week.

Watch for Revenue guidance on the item descriptions once the bill passes — that paperwork will decide whether your crate, crush or safety rail actually qualifies.