Using Tax Policy to Accelerate Farm Safety Investment

Farmers can claim up to €500,000 in qualifying expenditure through the SAFEHABITUS framework, which enables tax depreciation benefits for safety equipment and accessibility adaptations on farms. The scheme supports diverse farming operations, including mixed enterprises, and is aligned with EU Machinery Directive, CE marking, and GDPR compliance. Eligible farms must have taxable profits, comply with national tax laws, and maintain detailed documentation. The framework is designed to leverage private investment, reduce administrative burdens, and enhance farm safety across Member States. Ireland’s farm safety tax allowance exemplifies the approach, with funding from the EU’s Horizon 2020 programme and implementation support from Teagasc and SafeHabitus.