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Published on 7th August 2023
On 26th July 2023, DEFRA announced new funding to cattle farmers, in the form of a cattle grant, to build new or upgrade existing calf housing. This is intended to enhance farmers productivity through better health and welfare of stock.
Eligibility
You can apply for a grant if you are an existing cattle farmer in England, including calf rearing, with more than 10 cattle. Unfortunately, new or start-up farming businesses (with or without cattle) are not eligible.
Both owner-occupiers and tenant farmers can apply, but tenancies must be expected to continue for at least 5 years after the project has completed.
Buildings must be permanent and non-moveable and be intended for use for a minimum of 5 years, to be considered.
You can find information on eligible buildings here.
Grants Available
Grants will range from £15,000 to £500,000, and will cover up to 40% of eligible costs, therefore resulting in builds still being part funded by the farmer.
Through this grant, roof-top solar panels on calf housing buildings (not a listed building) may also qualify for funding up to 25% of the eligible purchase and installation costs.
Application
There is a three-stage application process:
An online tool will enable interested farmers to check eligibility.
Eligible farmers will then need to complete an ambient environment assessment.
After a satisfactory ambient environment assessment, the RPA will invite a full application.
Detailed supporting documents will be required at stages 2 and 3, including site and building plans, a vet’s letter of support, historic financial accounts and quotes for proposed expenditures.
The online checker is expected to open in August.
Tax Relief
Capital allowances are available on the net cost after deducting capital grant:
Solar panels and other functional equipment can qualify for 100% Annual Investment Allowance (on up to £1m of annual expenditure).
Building costs can qualify for Structures and Buildings Allowance, at 3% per annum from the date the completed building comes into use.
No tax relief is available on the grant-funded part of the costs.
Further information
For further details, please see DEFRA’s guidance, which also lists other farming grants currently available.
If you require any assistance with tax planning in this regard, please contact us. In the meantime, watch out for the scheme opening date!