Any soil samples being submitted to laboratories must possess location information. The new rule came in to place on 15 September 2025 and requires all soil-sample analysis reports issued since then to include corresponding georeference or Land Parcel Identification System (LPIS) parcel number(s) represented by the soil sample. This means that each soil sample must be linked to the precise location it was taken.

The change was introduced as part of the midterm review of Ireland’s Fifth Nitrates Action Plan (NAP). The NAP document states that ‘georeference’ in the context of a soil sample means having global positioning system (GPS) co-ordinates linked to the soil sample.

The implications of not including location information when submitting samples for analysis are significant, as any samples which do not state the corresponding georeference or Land Parcel Identification System (LPIS) parcel number(s) will be defaulted to phosphorus (P) index 4. This will limit the farm’s ability to apply phosphorus fertilisers.

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Area sampled

Nitrates rules require that since 1 January 2023, all farmers with a grassland stocking rate above 130kg organic nitrogen per hectare (N/ha) and all tillage lands require soil samples.

In the absence of soil samples index 4 for phosphorus (P) must be assumed for this cohort of farmers. This means that farms in this category will have no P allowance and cannot use any P compound fertilisers or imported P. Nitrates rules state that soil samples are valid for four years and must not represent an area of greater than 5ha (12 acres).

Farms with a grassland stocking rate of less than 130kg N/ha must assume index 3 in the absence of soil sample information.

As such, it is important that farmers that do not have up-to-date analysis take samples before nutrients are applied in 2026. This will allow an accurate nutrient management plan to be formulated before any compound fertiliser is purchased.

ACRES deadline

While on the subject of soil-sampling, the Department of Agriculture’s Agri-Climate Rural Environment Section (ACRES) has given a final deadline of 28 February 2026 to upload all remaining ACRES soil-sample results or soil-sample exemption forms.

A failure to upload relevant documentation will lead to termination of a participants’ ACRES contract.