Crops,

Environment
and Land-Use
Programme

Oak Park

CROPS
COSTS AND RETURNS
2022

Compiled by: Ciaran Collins and Shay Phelan, Tillage Crops Specialists
CROP MARGINS

The Teagasc Crops Costs & Returns are intended as an indicative guide to crop margins; however land
suitability, rotation, risk avoidance and husbandry skills must also be considered. As well as completing crop
margins, all growers are strongly advised to complete a full financial appraisal of their business using the
Teagasc Profit Monitor and Teagasc Machinery Costs Calculator.
There is little difference in margins between the feed cereals. Non-cereal break crops offer benefits in terms
of rotation, workload and risk-spreading but the sale of inter-farm produce needs careful planning to ensure
profitable crops. In the case of malting barley, food-grade oats and milling wheat, the availability of contracts
and fulfillment of specific contract requirements such as specified varieties, quality parameters and input
purchases need to be appraised in conjunction with the guideline margins here.
Under the Basic Payment Scheme, payments are decoupled from the crop being grown. Crop changes
as a result of Crop Diversification (2 or 3-Crop Rule) need to be considered over at least a 5-year time
frame, to avoid future rotational issues such as pest, weed or disease build-up. The land, on which you claim
entitlements, must be maintained in “good agricultural and environmental condition” as heretofore.
Leasing entitlements; where a farmer doesn’t have enough land to claim their entitlements, these surplus
entitlements can be leased out without land to a farmer who has surplus land.
Note: The margins shown here do not include the Basic or Greening payments however straw prices are
based on the Straw Incorporation Scheme for 2022 @ €250/ha it also includes oilseed rape @ €150/ha.
For protein crops such as Beans/Peas the Protein Crop subsidy (€3 million over 12,000 ha = €250/ha) is
included. However this payment will be reduced if the national threshold of 12,000ha is breached.
For more information see https://www.teagasc.ie/crops/crops/greening/

Conacre appraisal
The following table will provide a guide for growers and land owners as to the value of conacre.

1 Entitlement Value (€/ha)

2 Gross Margin achievable (€/ha)
3 Land issues* e.g. fertility, pH, P, K, trace elements, grass-weeds,
other additional costs (€/ha)
4 Total available for rent + contribute to fixed costs + profit (€/ha) (1+2) - 3

* Growers also need to evaluate potential costs due to Greening when considering land rental.

Material Costs
Level of yield has a major influence on profitability. Decisions on input strategies must be tailored
for individual fields and farms. The prices of grain (+ other crop output) and fertilisers may vary
considerably from those predicted. The fertiliser strategies contained within are guidelines only,
hence growers are advised to complete a nutrient management plan and utilise organic manures
where feasible. Timeliness and attention to detail in carrying out all operations are vital to maintaining
profitability in crop production. All material costs should be optimised, consistent with good husbandry
practices. Nitrogen rates have been adjusted down based on the break even ratio BER see Table A
on page 4.

Machinery Costs
Investments in machinery require a thorough financial appraisal before any purchasing decision is
taken. The average machinery cost (incl. repayments, depreciation, fuel and repairs) on 139 tillage
farms (15,000 ha) in 2016 was €293/ha, this figure does not include labour. The cost of machinery
is the largest single cost on tillage farms, typically about 30% of total growing costs and along with
fertiliser and land rental account for approximately 70% of the total cost of growing crops. The total
machinery costs on 14% of the farms surveyed in 2016 were higher than the estimated contractor
costs, even before labour costs are taken into account. The machinery costs on these farms were
analysed using the Teagasc Machinery Cost Calculator which is available from your local Teagasc
Tillage Advisor.
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Fixed Costs
Fixed costs such as repairs and maintainance, insurance, car ESB & phone etc. (not incl. interest,
machinery or land rental) are unique to each farm. The average fixed costs recorded in the 2016
and 2018 Teagasc eProfit Monitor results is approximately €195/ha. However the data from the both
years results also show that there can be a large variation in fixed costs (€147 - 230/ha) depending
on each individual situation. Therefore, since fixed costs are largely unique to each individual farm,
all farmers should calculate their own costs rather than using standard industry figures. The eProfit
Monitor can be used calculate these figures for farmers.

e-Profit Monitor
The Teagasc eProfit Monitor (ePM) is an online financial analysis tool that farmers can use to record the
income and expenditure on farm for each specific enterprise and or crop in any given year. The ePM
records both variable and fixed costs on the farm. The tool can help farmers to calculate both the gross
and net profit of each individual crop on the own farm. The information is specific to the farmers own
farm and the analysis simply shows what the farm made in terms of income from each crop and where
your money was spent. The ePM records can then be used by the farmer to compare the performance
of different crops on their own farm, these can also be compared against other farmers results with your
advisor or in a discussion group format, they can also be compared against the national results which
can be found here https://www.teagasc.ie/crops/crops/reports--publications/crops-margins--
ecrops/. Farmers can then benchmark their own performance against their peers and then investigate
areas in which they may improve. The results can also be compared over different years and in this
way farmers can see trends in crop performance. For further details contact your local Teagasc office.

Four simple steps to farm completing EPM;

Farm Receipts/Records
e.g. purchase receipts, tax accounts,
machinery costs programme,
field records.

Collate information
for each crop or field

Data Input into the

Teagasc eProfit Monitor programme
by farmer or advisor

eProfit Monitor generates reports

Farmer and Advisor analyse results

3
 EXPLANATORY NOTES
Fixed or Overhead Costs per Hectare
Grassweed control (cultural/glyphosate) €39, Lime €25, Land maintainance, Car, ESB, Phone,
regular hired labour & professional/agronomist fees etc. (Approx. €195/ha, Source 2016-2018 ePM)
VAT is excluded from input costs and outputs
A. INPUT COSTS: CEREAL CROPS €/ha
Seed: €620/t Blue Label (Extra dressings/ton: Latitude: €220 barley & wheat. Mn: €70)
Rate: W. Wheat - 170 kg/ha; W. Barley - 190 kg/ha
W + S Oats - 160 kg/ha; S. Barley & S. Wheat - 170 kg/ha
Fertiliser: Total Fertiliser (kg/ha) Fertiliser Bags (No. of 50kg bags/ha)
N P K CAN + S Cmpnd* 50% K €/ha
W. Wheat 230 40 106 14.1 8.0 1.0 €839
W. Barley 190 38 98 11.3 7.5 1.0 €718
W. Oats 130 34 126 7.1 6.8 2.3 €595
S. Wheat 170 29 98 7.9 9.8 0.0 €651
S. Barley 145 28 100 6.2 9.4 - €577
Malt Barley 135 28 100 5.5 9.4 - €551
S. Oats 120 28 115 4.4 9.4 0.8 €543
CAN + S @ €700/t; *S. Cereals 13-6-20 @ €765/t; *W. Cereals 10-10-20 @ €770/t; 50% K @ €730/t
N = Index 1 + yield bonus; P & K = Index 3 + yield bonus. Based on SI No. 605 of 2017.
P & K Build Up – At soil Index 1 & 2 additional P & K will cost approximately €154 & €77/ha respectively.

Herbicides: W. Wheat €85/ha; W. Barley €99/ha; S Wheat & S Barley €78/ha; Oats €37/ha
Fungicides: Winter Wheat:
Leaf 4: Yellow rust control +/-
Leaf 3: Broad Spectrum + multisite €223
Flag leaf: Broad Spectrum (B.S.) + multisite
Ear: B.S. (incl. triazole) @ G.S. 51-60
Winter Barley:
G.S. 25-30: 1/2 rate (Triazole +SDHI) +/-
G.S. 31-33: 1/2 rate (Triazole + SDHI) €132
G.S. 39-49: B.S. (incl. triazole/SDHI + multisite)
S. Barley: 2 Fungicides (Triazole/SDHI/Strob/multisite) G.S. 30 & 37-49 €96
S. Wheat: 3 Fungicides (Triazole/SDHI/Multisite) G.S. 30/31, 37/39, 51/60 €141
W. Oats: Triazole + morph at T1+T2, Triazole + SDHI at T3 €132
S. Oats: Reduced Rates W. Oats €115
Insecticides: Winter wheat: Red. Slug Pellets (€13/ha) + Aphicide (€5/ha) €19
Winter barley: contact €5/ha x 1 €6
Other Cereals: Aphicide (€5/ha) €6
Growth W. Wheat, W & S Oats = €16
Regulators: Spring Wheat = €11
Winter Barley = €31
Hire Plough (€80/ha), Till, Sow & Roll (€105/ha) (+ €19/ha press spring crops) €187
Machinery: Spraying (@ €23/ha):
W. Wheat: Weeds + Aphids, PGR, Fungicide x 3 = €118
S. Wheat: Weeds + Aphids, PGR/Fungicide x 3 = €94
W. Barley: Weeds + Aphids, PGR/Fungicide x 3 = €118
S. Barley: Weeds + Aphids, Fungicide x 2 = €71
W. Oats: Weeds + Aphids, PGR/Fungicide x 3 = €94
Fertiliser Spreading (@ €17/ha) = €33-50
Harvesting = €128
Interest 6%: 100% of Seed + Fertiliser + 50% of Agchem; Winter - 10 months; Spring - 6 months

4
 2022 CEREAL CROP MARGINS
Variable Costs excl. VAT (€/ha)

FEED WHEAT FEED BARLEY MALTING FEED OATS

BARLEY
Winter Spring Winter Spring Winter Spring

MATERIALS 1287 994 1102 862 850 885 818

Seed 105 107 116 105 114 99 101

Fertilisers 839 651 718 577 551 595 543
Sprays:
Herbicides 85 78 99 78 78 37 37
Fungicides 223 141 132 96 101 132 115
Insecticides 19 6 6 6 6 6 6
Growth Regulators 16 11 31 0 0 16 16

HIRE MACHINERY 482 477 482 437 437 442 461

Plough, One-pass & Roll 187 206 187 206 206 187 206
Spraying 118 94 118 71 71 94 94
Fertiliser Spreading 50 50 50 33 33 33 33
Harvesting 128 128 128 128 128 128 128

MISCELLANEOUS 122 80 108 71 68 93 67

Interest (6%) 56 26 48 23 23 39 22
Transport (€ 6/Tonne) 66 54 60 48 45 54 45

TOTAL VARIABLE COSTS 1891 1551 1692 1370 1355 1421 1345

Break-even yield (grain only) 9.0 7.4 8.5 6.9 5.9 7.3 6.9
Cost per tonne @ reference yields
see table on page 6 for details 172 172 169 171 181 158 179
Net Price (€/Tonne) 210 210 200 200 230 195 195
AID (BPS) = NOT included 0 0 0 0 0 0 0
Straw (€/ha) 250 250 300 250 250 250 250

Gross Margins (€//hectare)

(Incl. Straw)
FEED WHEAT FEED BARLEY MALTING FEED OATS
Tonnes/hectare
Winter Spring Winter Spring BARLEY Winter Spring
6.5 -276 63 -92 180 390 97 172
7.5 -66 273 108 380 620 292 367
8.0 39 378 208 480 735 389 464
9.0 249 588 408 680 965 584 659
10.0 459 798 608 880 1195 779
11.0 669 808
12.0 879 1008
Fertiliser requirements are based on reference yields, see table on page 6 for details. Totals may not agree due
to rounding. An online version of this calculator is available at:
https://www.teagasc.ie/crops/crops/reports--publications/crops-margins--ecrops/
5
 B. INPUT COSTS: NON CEREAL CROPS €/ha
Fertilisers/ha

Beet: 1,000 kg Beet cmpnd @ €750/t = €750

400 kg CAN + S @ €700/t = €280 €1,030
Maize: 620 kg 0-7-30 @ €735/t = €456
670 kg CAN + S €700/t = €469 €925
Potatoes: 1235 kg 7.6.17 + S €800/t = €800
250 kg CAN €700/t = €140 €940
Beans/Peas: 200 kg 0-10-20 €730/t €146 €146
Winter OSR: 370 kg 10-10-20 @ €770/t = €285
250 kg Urea @ €900/t = €225 €719
280 kg ASN @ €745/t = €209
Spring OSR: 370 kg 13-6-20 @ €765/t = €283 €514
330 kg CAN+S @ €700/t = €231
Interest 6%: 100% Beet, Maize, WOSR & Potatoes = 7 Months; Beans = 6 Months;
SOSR & Peas = 5 Months
Forward selling
The selling price of the grain is the principal driver of profitability on tillage farms however often prices
at harvest are at their lowest. Most companies now offer farmers the opportunity to sell grain at different
times of the year in order to reduce the risk of selling below cost. In order to forward sell growers need
to know the cost of producing the grain on the farm. The tables below are based on the variable costs in
this booklet and show the cost per tonne of producing grain at different yields excluding straw. Obviously
the higher the yield the lower the cost per tonne will be as generally most crops receive a similar spend
on inputs.

Estimated cereal costs/tonne excl. straw

FEED WHEAT FEED BARLEY FEED OATS
T/ha MALTING
Winter Spring Winter Spring BARLEY Winter Spring
6.5 291 239 260 211 209 219 207
7.5 252 207 226 183 181 189 179
8 236 194 212 171 169 178 168
9 210 172 188 152 151 158 149
10 189 155 169 137 136 142 135
11 172 154
12 158

Costs per tonne excl. straw or protein payments Note; Farmers should calculate
Oilseed Rape the costs per tonne over the
T/ha Peas Beans Winter Spring three most recent harvests
before making any decision
2.0 476 504 831 596
to forward sell. This will give a
2.5 381 403 664 477 more realistic figure to base the
3.0 317 336 554 397 calculations on. The calculation
4.0 238 252 415 298 is based on the total variable
4.5 211 224 369 265 costs, including machinery
5.0 190 202 332 238 costs, divided by the average
5.5 173 183 302 217 yield.
6.0 159 168 277 199
Note; Figures above based on total variable costs
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 2022 NON-CEREAL CROP MARGINS
Variable Costs excl. VAT (€ /hectare)

Potatoes OILSEED RAPE

FODDER MAIZE PEAS
Main BEANS
Beet Open Feed Winter Spring
Crop
MATERIALS 1482 3445 1188 459 521 1052 647
Seed 175 1750 190 148 196 80 90
Fertilisers 1030 940 925 146 146 719 514
Sprays:
Herbicides 215 121 73 84 84 123 33
Fungicides 41 509 0 74 88 99 0
Insecticides 21 125 0 7 7 32 10

HIRE MACHINERY 722 2681 722 439 439 539 511

Plough, Till and Sow 275 800 345 206 206 187 206
Roll 0 0 0 18 18 18 18
Spraying 94 423 24 71 71 118 71
Fertiliser Spreading 33 33 33 17 17 50 50
Swathing/Dessication 0 225 0 0 0 39 39
Harvesting (grading into store) 320 1200 320 128 128 128 128

MISCELLANEOUS 502 4231 42 53 49 70 34

Interest (6%) 52 121 42 11 16 37 16

Transport (€6/Tonne)** 450 270 0 30 33 27 18
Bird Control 0 0 0 12 0 6 0
Potato storage*** 0 3840 0 0 0 0 0

TOTAL VARIABLE COSTS 2706 10357 1951 951 1008 1661 1192

Break-even yield (excl. BPS) 67.6 37.7 39 3.7 4.0 3.3 2.4
Net Price (€ /Tonne) 40 275 50 260 250 500 500
(Protein Crops Scheme) 0 0 0 250 250 0 0
Straw 0 0 0 0 0 150 150

Gross Margins (€ /ha)*

Potatoes OILSEED RAPE
Tonnes/ha BEET Main MAIZE PEAS BEANS
Pulses/OSR Winter Spring
Crop
Tonnes/hectare
(Maize, beet & 2.0 -42
potatoes) 30 2.5 -2107 208
35 3.0 -732 -201 -8 -11 458
40 4.0 643 49 339 242 489 958
45 4.5 -906 2018 299 469 367 739
50 5.0 -706 3393 549 599 492 989
55 5.5 -506 799 729 617
65 6.0 -106 1299 859 742
70 94
75 294
80 494
90 894
Totals may not agree due to rounding
* Gross margin does not include storage costs for beet or maize. ** Transport cost of €6/tonne at reference yields. Maize harvesting
cost includes transport to pit (4-5 trailers). ***Potato storage cost @ €16/t per month for 6 months at reference yields
Note: Irrigation costs of approximately €175 /ha per application can be added to machinery costs when needed.
7
 2022 CEREAL CROP MARGINS
Variable Costs excl. VAT (€/ac)

FEED WHEAT FEED BARLEY FEED OATS

MALTING
Winter Spring Winter Spring BARLEY Winter Spring

MATERIALS 521 402 446 349 344 358 331

Seed 43 43 47 43 46 40 41
Fertilisers 339 263 291 233 223 241 220
Sprays:
Herbicides 34 32 40 32 32 15 15
Fungicides 90 57 53 39 41 53 47
Insecticides 8 2 2 2 2 2 2
Growth Regulators 6 4 13 0 0 6 6

HIRE MACHINERY 195 193 195 177 177 179 187

Plough, One-pass & Roll 76 83 76 83 83 76 83

Spraying 48 38 48 29 29 38 38
Fertiliser Spreading 20 20 20 13 13 13 13
Harvesting 52 52 52 52 52 52 52

MISCELLANEOUS 49 32 44 29 27 38 27

Interest (6%) 23 11 20 9 9 16 9
Transport (€ 6/Tonne) 27 22 24 19 18 22 18

TOTAL VARIABLE COSTS 765 628 685 555 549 575 544

Break-even yield (grain only) 3.6 3.0 3.4 2.8 2.4 2.9 2.8
Cost per tonne @ reference yields 174 174 171 173 183 160 181
Net Price (€/Tonne) 210 210 200 200 230 195 195
AID (SFP)=NOT included 0 0 0 0 0 0 0
Straw (€/ac) 101 101 121 101 101 101 101

Gross Margins (€/acre)

(Incl. Straw)
FEED WHEAT FEED BARLEY MALTING FEED OATS
Tonnes/acre
Winter Spring Winter Spring BARLEY Winter Spring
2.6 -118 19 -43 67 151 33 64
3.0 -34 103 37 147 243 111 142
3.2 8 145 77 187 289 150 181
3.6 92 229 157 267 381 228 259
4.0 176 313 237 347 473 306
4.4 260 317
4.9 365

Fertiliser requirements are based on reference yields, see table on page 6 for details. Totals may not agree due
to rounding. An online version of this calculator is available at:
https://www.teagasc.ie/crops/crops/reports--publications/crops-margins--ecrops/
8
 2022 NON-CEREAL CROP MARGINS
Variable Costs excl. VAT (€ /ac)
OILSEED RAPE
FODDER Potatoes MAIZE PEAS
Main Feed BEANS
Beet Open Winter Spring
Crop
MATERIALS 600 1394 481 186 211 426 262
Seed 71 700 77 60 79 32 36
Fertilisers 417 380 374 59 59 291 208
Sprays:
Herbicides 87 49 30 34 34 50 13
Fungicides 17 206 0 30 36 40 0
Insecticides 8 51 0 3 3 13 3

HIRE MACHINERY 292 1085 292 178 178 218 207

Plough, Till and Sow 111 324 140 83 83 76 83
Roll 0 0 0 7 7 7 7
Spraying 38 171 10 29 29 48 29
Fertiliser Spreading 13 13 13 7 7 20 20
Swathing/Dessication 0 91 0 0 0 16 16
Harvesting (grading into store) 130 486 130 52 52 52 52

MISCELLANEOUS 203 1712 17 22 20 28 14

Interest (6%) 21 49 17 5 6 15 7
Transport (€6/Tonne)** 182 109 0 12 13 11 7
Bird Control 0 0 0 5 0 3 0
Plastic Film/Potato Storage*** 0 1554 0 0 0 0 0

TOTAL VARIABLE COSTS 1095 4191 790 385 408 672 482
Break-even yield (excl. BPS) 27.4 15.2 15.8 1.5 1.6 1.3 1.0
Net Price (€ /Tonne) 40 275 50 260 250 500 500
(Protein Crop Subsidy) 0 0 0 101 101 0 0
Straw 0 0 0 0 0 61 61

Gross Margins (€/ac)*

Potatoes OILSEED RAPE
BEET Main MAIZE PEAS BEANS
Tonnes/ac Winter Spring
Crop
Pulses/OSR
Tonnes/hectare
(Maize, beet & 1.0 78
potatoes) 14 1.2 -341 -90 -12 178
16 1.4 209 10 80 43 88 278
18 2.0 -375 759 110 236 193 388 578
20 2.2 -295 1309 210 288 243 488
22 2.4 -215 310 340 293
26 2.6 -55 510 392 343
28 25
30 105
32 185
34 265
Totals may not agree due to rounding * Gross margin does not include storage costs for beet, potatoes or maize
** Transport cost of €6/tonne at reference yields.***Potato storage cost @ €16/t per month for 6 months at reference yields.
Note: Irrigation costs of approximately €70/ac per application can be added to machinery costs when needed.
9
 CROP BUDGETS & SHARE- FARMING
Variable Costs excl. VAT (€/Acre)

WINTER WHEAT SPRING BARLEY SHARE FARMING

Your Teagasc Your Teagasc Landowner Share
Figures Figures Figures Figures
WHEAT BARLEY

MATERIALS
(A =B+C+D+E+F+G) A 521 349

Seed B 43 43
Fertilisers C 339 233

Sprays:
Herbicides D 34 32
Fungicides E 90 39
Insecticides F 8 2
Growth Regulators G 6 0

HIRE MACHINERY
(H = I+J+K+L) H 195 177

Plough, Till and Sow I 76 83

Spray J 48 29
Fertiliser Spreading K 20 13
Harvesting L 52 52

MISCELLANEOUS
(M =N+O) M 49 29

Interest (6%) N 23 9
Transport (€6/Tonne) O 27 19

TOTAL VARIABLE
COSTS (P = A+H+M) P 765 555

Tonnes to cover variable

costs (Q = P/R) Q 3.6 2.8

Net Price (€/Tonne) R 210 200

AID (€/Acre) S 0 0
Straw (€/Acre) T 101 101
Projected yield U 4.4 3.2

Gross Margins
(€/Acre)
(V = (R*U)+S+T-P) V 260 187

An excel version of this calculator is available (free) from

https://www.teagasc.ie/crops/crops/reports--publications/crops-margins--ecrops/
Totals may not agree due to rounding
10
 2022 FORAGE CROP MARGINS
Variable Costs excl. VAT (€/hectare)

W’CROP
Crops for use on farm KALE STUBBLE MAIZE
F. BEET WINTER RAPE
TURNIPS OPEN
WHEAT

MATERIALS 1482 1287 849 613 291 1188

Seed 175 105 78 20 28 190

Fertilisers 1030 839 708 593 263 925

Sprays:
Herbicides 215 85 63 0 0 73
Fungicides 41 223 0 0 0 0
Insecticides 21 19 0 0 0 0
Growth regulator 0 16 0 0 0 0

HIRE MACHINERY 1052 639 227 204 97 722

Seedbed Prep + sow 275 187 187 187 80 345

Spraying 94 118 24 0 0 24
Fertiliser Spreading 33 50 17 17 17 33
Harvesting + Covering 320 285 0 0 0 320
Washing and chopping 330 0 0 0 0 0

MISCELLANEOUS
Interest 6% 52 56 42 31 15 42

TOTAL VARIABLE COSTS 2586 1982 1119 847 402 1951

GREEN YIELD
(Tonnes/hectare)
Leaves(+roots) Fresh wt. 124 30 37 42 25 40

DRY MATTER
(Tonnes/hectare) 13.0 12.5 6.0 3.5 2.5 12.0

COST (€/Tonne utilised DM) 199 159 187 242 161 163

UFL Value (Kg DM) 1.12 0.8 1.05 1.1 1.2 0.8
Forage crops should be also evaluated on net energy, protein content and feeding system etc.
to discern a more complete value
Totals may not agree due to rounding
The table above is based on all crops being utilised on the farm on which they are grown therefore no
transport charges apply.

Comment on Forage Crop Costs

The convenience of growing, storing, feeding and animal performance, are important considerations
when deciding which fodder crop to grow. As well as costs per ton of dry matter, forage crops should
also be evaluated on net energy (UFL), protein content and feeding system to discern a more complete
value. One UFL equals the energy content of 1kg of dried barley.

The opportunity cost of land should be taken into account when making comparisons of fodder and
bought in feed. Thus a rental charge of €500/ha may be applied for a full year in the case of grazed
grass, maize and whole crop cereals but proportionally less in the case of grass silage and brassicas.

11
Share farming
Share Farming is an agreement between two individuals (or two businesses) to jointly manage a
farming operation. This legal agreement allows both the grower and the landowner to farm as separate
legal entities but share in the risks and rewards of growing crops. As both individuals remain separate
business entities, they can continue to claim the EU/DAFM payments etc. in their own name as normal.

Key points:
 Share Farming is fully compliant with EU/DAFM schemes
 The agreement is not land rental or a Partnership agreement
 The output generated from the land are to reward the
 Landowner for the land, labour and inputs supplied
 Share farmer for labour, expertise and inputs supplied
 Both parties are separate business entities and must not open or operate joint accounts to run
the farming operation
 Share farming is compatible with the Basic Payment Scheme and Greening, subject to conditions.

A template of a Share Farm Agreement is available on (www.teagasc.ie) which also

displays example agreements. Contact your local advisor for more details.

Acknowledgements
We would like to thank all the Teagasc Staff and Industry stakeholders who contributed to the publication
of this booklet.

January 2022