High Court ruling raises concerns for farm rates and essential farm sheds
Macra na Feirme have warned that farm rates ruling could have severe far-reaching consequences.
Following a High Court ruling that makes potato and onion storage buildings liable for commercial rates, concerns have been raised about the decision's far-reaching consequences.
Macra na Feirme have warned that the decision could have major implications for farmers and horticultural producers across Ireland.
The ruling in the case involving Castlecor Potato Company and Tailte Éireann raises significant concerns that rates could be applied to other essential agricultural and horticultural storage buildings, further pressuring producers already facing high costs. These facilities play a vital role in protecting farm produce, maintaining quality and ensuring a reliable supply of food.
Speaking on the decision, Macra president, Josephine O’Neill, said: “Whether a farm building is used to house a bulk tank to cool milk, store potatoes or onions, or keep hay and straw, these facilities are essential to the day-to-day operation of a farm and have traditionally been exempt from rates under the Valuation Act.
"They are also critical to our food security, allowing producers to store and protect food and agricultural inputs.”
The organisation warned that farm buildings are integral to agricultural production should not be treated as commercial premises for rates purposes.
“It is madness to me that the storage of potatoes and onions could be described as an act of processing. The issue of the potatoes and onions not being produced on lands attached to the buildings is also a bizarre conclusion to come to,” Ms O’Neill said.
Macra have said farmers and horticultural producers should not face additional costs for necessary infrastructure to protect their output and maintain a secure food supply.
Extending commercial rates to these facilities would create further uncertainty for farm viability and investment, particularly at a time when generational renewal and the future sustainability of family farms remain key challenges.
Macra na Feirme is calling for urgent action to address the implications of the ruling and for the decision to be overturned on appeal, should the case proceed to the Supreme Court.





