It is almost a year since the Tillage Capital Investment Scheme (TCIS) was opened for applications.
While uptake for building projects through the scheme has been slow to date, there have been over 850 applications in total with the majority for equipment in the scheme. Here we look at some of the most popular investments through the scheme up to the end of the third tranche of the scheme which closed on 23 February.
We also look at the specifications of the equipment and the reference costs involved. It is important to note that the reference costs do not include VAT.
To date, payment claims have been submitted in 202 cases where approved works have been completed, with total expenditure to date exceeding €1.5m.
A Heavy Cambridge roller that has a working width of 6m has a reference cost of €12,749 excluding VAT.A Heavy Cambridge roller that has a working width of 6m has a reference cost of €12,749 excluding VAT.
Heavy Cambridge roller/furrow press
The most popular investment so far is the heavy Cambridge roller/furrow press with 125 applications through the scheme. All heavy rollers must have steel or cast iron rings, designed to compact the seedbed in order to control leather jackets. The rings must be a minimum of 500mm diameter. The reference cost for the Cambridge roller depends on the width of the roller. The reference cost is €2,316.5/m minus €1,147. Therefore for a heavy Cambridge roller that has a working width of 6m, the reference cost would be €12,752 excluding VAT. A recent update to the scheme means the heavy Cambridge roller may now also be got with paddles. A furrow press is also a popular option and may be either tractor mounted or towed by a tractor, the furrow press has a reference cost of €17,428/m minus €33,764.
This mounted disc stubble cultivator with a width of 3m has a reference cost of €14,657 excluding VAT.
This mounted disc stubble cultivator with a width of 3m has a reference cost of €14,657 excluding VAT.
Disc stubble cultivator
The second most popular investment in the scheme is the mounted disc stubble cultivator, with 120 applications. A further 56 applications have been made for the trailed disc stubble cultivator. All discs must be suitable for primary cultivation, with systems designed for secondary cultivation not permitted. There must also be at least two rows of discs on each machine with a packer or cage roller at the back of the machine also necessary.
The reference cost for the mounted version is €5,889.70/m minus €3,012. For example, the reference cost of a 3m width would be €14,657.
For the trailed version, this increases to €5,800.70/m plus €16,268, which would give a reference cost for a 3m version of €33,670.
The reference cost for a GPS retrofit to a tractor or combine is €10,800 excluding VAT. The reference cost for a GPS retrofit to a tractor or combine is €10,800 excluding VAT.
Tractor steering control – retrofit
The retrofitting of GPS steering control on to tractors, with a minimum accuracy of 200mm, is another popular option in the scheme. This has now been updated to allow the retrofitting to combine harvesters also. The unit is required to be able to control the location of the tractor to within a minimum distance of 200mm of the intended location.
The system must be able to automatically guide the tractor along the correct path down the field parallel to the previous pass at the required distance. The unit must include a display screen, GPS receiver, control unit and tractor steering control. The reference cost for the retrofit is €10,800, while GPS system on a new machine is costed at €9,400.
A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403 excluding VAT.A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403 excluding VAT.
Trailed or mounted sprayers
There are a number of different options when it comes to sprayers, with the option of going for a trailed or mounted sprayer, while they can be got with electronic control, GPS control or GPS ready.
So far there have been 183 applications made for sprayers, with the trailed sprayer with GPS control the most popular option.
All sprayers are required to have electronic control from within the cab including electronic boom control among other aspects. They must be fitted with a wash tank with a minimum 10% capacity of the main tank.
It is strongly recommended that all sprayers are fitted with triplet nozzle holders and lo-drift nozzles.
A front mounted spray tank may be present, but it is important to note that it is not covered by grant-aid.
The trailed sprayer with GPS control has a reference cost of €11.21/litre plus €14,499. A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403.
For a 2,400l trailed sprayer with electronic control the reference cost would be €37,165 (€12.80/l plus €6,445).
The reference cost to retrofit a full GPS section control to a sprayer is €8,700. This includes the cost of the GPS unit and upgrading the sprayer control unit.
The reference cost for a seed broadcaster mounted on a cultivator is €3,400 excluding VAT. The reference cost for a seed broadcaster mounted on a cultivator is €3,400 excluding VAT.
Seed broadcaster to mount on a cultivator
These are to be used to establish green cover following on from primary cultivation and must be mounted on a cultivator and controlled directly from the cab of the tractor.
The reference cost for the investment is €3,400.
This 3,000l capacity fertilsier spreader with full GPS control would have a reference cost of €20,780 excluding VAT.This 3,000l capacity fertilsier spreader with full GPS control would have a reference cost of €20,780 excluding VAT.
Fertiliser spreaders
All new fertiliser spreaders must be GPS-controlled and they may be either trailed or mounted.
Under TCIS, the mounted fertiliser spreader had 64 applications so far through the scheme.
The fertiliser control unit must be able to control the rate of fertiliser applications and the width of spread of the fertiliser.
In addition, the system must be able to control the turning on and off of the spreader as it approaches the headland. Mounted spreaders must have a capacity of between 1,000 and 4,500l.
Again the reference cost is based on the capacity. A mounted spreader with full GPS control is costed at €1.06/l plus €17,600. Therefore, a 2,000l capacity spreader has a reference cost of €19,720.
For trailed fertiliser spreaders the capacity must be a minimum of 5,500l and these have a standard reference cost of €67,500 including full GPS control.
GPS
Another option with fertiliser spreaders is to purchase a new GPS-ready spreader and get a full GPS section control fitted.
This does not apply to upgrading an existing fertiliser spreader.
The reference cost for the full GPS control is €11,300, while the mounted GPS ready fertiliser spreader has a reference cost of €1.06/l plus €14,100.
In relation to the VAT element of an investment when it comes to machinery and mobile equipment, farmers will have to be VAT registered to claim back the VAT. They could claim the VAT back on the construction of a building or a structure without being VAT registered as long as it is solely or mainly used for the purposes of the farming business. This must be taken into account when investing in tillage equipment through TAMS.
It is almost a year since the Tillage Capital Investment Scheme (TCIS) was opened for applications.
While uptake for building projects through the scheme has been slow to date, there have been over 850 applications in total with the majority for equipment in the scheme. Here we look at some of the most popular investments through the scheme up to the end of the third tranche of the scheme which closed on 23 February.
We also look at the specifications of the equipment and the reference costs involved. It is important to note that the reference costs do not include VAT.
To date, payment claims have been submitted in 202 cases where approved works have been completed, with total expenditure to date exceeding €1.5m.
A Heavy Cambridge roller that has a working width of 6m has a reference cost of €12,749 excluding VAT.A Heavy Cambridge roller that has a working width of 6m has a reference cost of €12,749 excluding VAT.
Heavy Cambridge roller/furrow press
The most popular investment so far is the heavy Cambridge roller/furrow press with 125 applications through the scheme. All heavy rollers must have steel or cast iron rings, designed to compact the seedbed in order to control leather jackets. The rings must be a minimum of 500mm diameter. The reference cost for the Cambridge roller depends on the width of the roller. The reference cost is €2,316.5/m minus €1,147. Therefore for a heavy Cambridge roller that has a working width of 6m, the reference cost would be €12,752 excluding VAT. A recent update to the scheme means the heavy Cambridge roller may now also be got with paddles. A furrow press is also a popular option and may be either tractor mounted or towed by a tractor, the furrow press has a reference cost of €17,428/m minus €33,764.
This mounted disc stubble cultivator with a width of 3m has a reference cost of €14,657 excluding VAT.This mounted disc stubble cultivator with a width of 3m has a reference cost of €14,657 excluding VAT.
Disc stubble cultivator
The second most popular investment in the scheme is the mounted disc stubble cultivator, with 120 applications. A further 56 applications have been made for the trailed disc stubble cultivator. All discs must be suitable for primary cultivation, with systems designed for secondary cultivation not permitted. There must also be at least two rows of discs on each machine with a packer or cage roller at the back of the machine also necessary.
The reference cost for the mounted version is €5,889.70/m minus €3,012. For example, the reference cost of a 3m width would be €14,657.
For the trailed version, this increases to €5,800.70/m plus €16,268, which would give a reference cost for a 3m version of €33,670.
The reference cost for a GPS retrofit to a tractor or combine is €10,800 excluding VAT. The reference cost for a GPS retrofit to a tractor or combine is €10,800 excluding VAT.
Tractor steering control – retrofit
The retrofitting of GPS steering control on to tractors, with a minimum accuracy of 200mm, is another popular option in the scheme. This has now been updated to allow the retrofitting to combine harvesters also. The unit is required to be able to control the location of the tractor to within a minimum distance of 200mm of the intended location.
The system must be able to automatically guide the tractor along the correct path down the field parallel to the previous pass at the required distance. The unit must include a display screen, GPS receiver, control unit and tractor steering control. The reference cost for the retrofit is €10,800, while GPS system on a new machine is costed at €9,400.
A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403 excluding VAT.A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403 excluding VAT.
Trailed or mounted sprayers
There are a number of different options when it comes to sprayers, with the option of going for a trailed or mounted sprayer, while they can be got with electronic control, GPS control or GPS ready.
So far there have been 183 applications made for sprayers, with the trailed sprayer with GPS control the most popular option.
All sprayers are required to have electronic control from within the cab including electronic boom control among other aspects. They must be fitted with a wash tank with a minimum 10% capacity of the main tank.
It is strongly recommended that all sprayers are fitted with triplet nozzle holders and lo-drift nozzles.
A front mounted spray tank may be present, but it is important to note that it is not covered by grant-aid.
The trailed sprayer with GPS control has a reference cost of €11.21/litre plus €14,499. A 2,400l trailed sprayer with GPS control would have a reference cost of €41,403.
For a 2,400l trailed sprayer with electronic control the reference cost would be €37,165 (€12.80/l plus €6,445).
The reference cost to retrofit a full GPS section control to a sprayer is €8,700. This includes the cost of the GPS unit and upgrading the sprayer control unit.
The reference cost for a seed broadcaster mounted on a cultivator is €3,400 excluding VAT. The reference cost for a seed broadcaster mounted on a cultivator is €3,400 excluding VAT.
Seed broadcaster to mount on a cultivator
These are to be used to establish green cover following on from primary cultivation and must be mounted on a cultivator and controlled directly from the cab of the tractor.
The reference cost for the investment is €3,400.
This 3,000l capacity fertilsier spreader with full GPS control would have a reference cost of €20,780 excluding VAT.This 3,000l capacity fertilsier spreader with full GPS control would have a reference cost of €20,780 excluding VAT.
Fertiliser spreaders
All new fertiliser spreaders must be GPS-controlled and they may be either trailed or mounted.
Under TCIS, the mounted fertiliser spreader had 64 applications so far through the scheme.
The fertiliser control unit must be able to control the rate of fertiliser applications and the width of spread of the fertiliser.
In addition, the system must be able to control the turning on and off of the spreader as it approaches the headland. Mounted spreaders must have a capacity of between 1,000 and 4,500l.
Again the reference cost is based on the capacity. A mounted spreader with full GPS control is costed at €1.06/l plus €17,600. Therefore, a 2,000l capacity spreader has a reference cost of €19,720.
For trailed fertiliser spreaders the capacity must be a minimum of 5,500l and these have a standard reference cost of €67,500 including full GPS control.
GPS
Another option with fertiliser spreaders is to purchase a new GPS-ready spreader and get a full GPS section control fitted.
This does not apply to upgrading an existing fertiliser spreader.
The reference cost for the full GPS control is €11,300, while the mounted GPS ready fertiliser spreader has a reference cost of €1.06/l plus €14,100.
In relation to the VAT element of an investment when it comes to machinery and mobile equipment, farmers will have to be VAT registered to claim back the VAT. They could claim the VAT back on the construction of a building or a structure without being VAT registered as long as it is solely or mainly used for the purposes of the farming business. This must be taken into account when investing in tillage equipment through TAMS.
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