Finance Act 2024

Amendment of Part 2 of Schedule 35 to Principal Act

40. Schedule 35 to the Principal Act is amended by the substitution of the following Part for Part 2:

“PART 2

Qualifying equipment referred to in section 285D

Equipment type

(1)

Description

(2)

Hydraulic linkage arms mounted tractor jacking systems.

An agricultural tractor jacking system that uses either the rear or front mounted lower linkage arms to enable an agricultural tractor to be lifted so that one or more wheels may be replaced on the agricultural tractor. The jacking system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive.

Big bag (equal to or greater than 500kg) lifter, with or without integral bag cutting system.

Lifting system for bags of fertiliser or seed of 500kg mass or greater. The system shall be mounted on either the three-point linkage of an agricultural tractor, front loader of an agricultural tractor or mounted on a fertiliser or seed drill. The lifter shall be capable of securely holding the bag and raising the bag over a fertilizer spreader or seed drill. The system may have an integral system for automatically opening the bag. The lifting system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive.

Chemical storage cabinets.

A storage cabinet fitted with a locking device and integral bund for the storage of pesticides and other chemicals. The cabinet may be made of metal or hard plastic, or a combination of both. The cabinet shall be suitably vented to prevent a build-up of fumes.

Animal anti-backing gate for use in cattle crush or race.

Device to be mounted on the side of a cattle crush or cattle crush race to prevent an animal from reversing along the cattle crush or cattle crush race. The device shall allow an animal to pass up along the cattle crush or cattle crush race and shall be either automatically or manually moved into position once an animal has passed.

Quick hitch mechanism for rear and front three-point linkage to enable hitching of implements without need to descend from tractor.

A one-part or two-part system to enable the hitching of implements to an agricultural tractor three-point linkage without having to descend from the agricultural tractor. The system shall be connected to the three-point hydraulic linkage of the agricultural tractor and enable the agricultural tractor to link to an implement. The system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive.

Provision of access lift, hoist or integrated ramp to farm vehicle, including modified entry when required.

Provision of an integrated ramp, lift or hoist to facilitate access to a farm vehicle by a disabled person. The system may incorporate a modified side or rear entry to enable access. The lift or hoist system shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive.

Wheelchair restraints.

Provision of wheelchair restraints within a farm vehicle.

Wheelchair docking station.

Provision of wheelchair docking station within a farm vehicle.

Modified controls to enable full hand operation of a farm vehicle.

Extensive reconfiguration of primary controls necessary to enable a farm vehicle to be driven and operated by a disabled person.

Modified seating to enable operation of a farm vehicle.

Provision of an extensively modified seat to enable operation of a farm vehicle by a disabled person.

Additional steps to farm vehicle or machinery to provide easier access.

Additional steps to farm vehicle or machinery to provide easier access. The additional steps shall bear CE marking in accordance with Article 16 of the machinery Directive and be in conformity with the requirements of that Directive.

Modified farm vehicle or machinery controls to enable control by hand or foot.

Extensive reconfiguration of controls necessary to enable a farm vehicle or farm machinery to be operated by a disabled person.

Hydraulically located lower three-point linkage arms.

Provision of a hydraulic system to control the location of the lower three-point linkage arms of a farm vehicle.

Fixed sheep handling unit.

A fixed sheep handling unit to hold sheep for treatment, built in accordance with Department of Agriculture, Food and the Marine structures specifications S100, S129, S136 and S136A as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the Government.

The fixed unit must consist of at least two pens and a race with gates at each end. It may also include a fixed footbath, a fixed rollover crate, a fixed weighing scales and a dipping tank.

Fixed cattle crush or cattle crush race.

A fixed cattle crush or cattle crush race including skulling gate and backing gate to hold animals for treatment, constructed on new or existing concrete and built in accordance with Department of Agriculture, Food and the Marine structures specifications S100, S129 and S137 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the Government.

The race may be double sided or, if constructed alongside an existing wall, single sided.

Calving gate.

A calving gate, used to restrain a cow during calving or afterwards to enable safe treatment of the cow or calf, or both, constructed and fitted in accordance with Department of Agriculture, Food and the Marine structures specification S138 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the Government.

Flood lights for farmyards.

Flood lights in a farmyard to provide a safe working environment during low light or darkness, installed and certified to be in compliance with the National Rules for Electrical Installations (I.S. 10101) as published by the National Standards Authority of Ireland. The flood lights shall be either metal-halide or LED with a lux output equal to or greater than a 200W halogen light.

Livestock monitors.

A fixed livestock monitoring camera which remotely connects to a smart phone or a computer to enable remote monitoring of livestock giving birth and fitted in accordance with Department of Agriculture, Food and the Marine structures specification S147 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the Government.

Sliding door or roller door for agricultural buildings.

A new sliding door or roller door on an agricultural building to provide safe access, constructed and fitted in accordance with Department of Agriculture, Food and the Marine structures specifications S101 and S102 as published on a website maintained by or on behalf of the Minister for Agriculture, Food and the Marine or the Government.

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