Dáil Éireann Debate, Thursday - 27 November 2025
155. Deputy Rose Conway-Walsh asked the Minister for Agriculture, Food and the Marine the reason his Department refuses to accept invoices for TAMS grant claims in cases where the farmer has legitimately paid in cash; if he will review this rule in view of cases where fully paid, valid invoices have been ruled ineligible solely because payment was made in cash; and if he will make a statement on the matter. [66685/25]
Amharc ar fhreagraThe Targeted Agricultural Modernisation Scheme (TAMS 3) provides grants to farmers to build and/or improve a specified range of farm buildings and equipment on their holdings. Overall, the scheme has proved very popular, with an unprecedented level of applications received.
The Terms and Conditions of the TAMS 3 Schemes are very specific in advising applicants that grant aid will not be paid in respect of new equipment or investments unless proof of payment from the applicant’s bank account can be provided.
The receipts/invoices submitted must include items relevant to the approved investments. Cash payments are ineligible.
In cases where the applicant is not named on a receipt, there must be a direct electronic link between the payment and the applicant's bank or credit card account equal to the receipted amount. It should be noted that the terms and conditions of the scheme in relation to cash payments are in line with other Department Schemes and are in place to satisfy audit requirements.
