349. Deputy Pat the Cope Gallagher asked the Minister for Agriculture, Food and the Marine if his attention has been drawn to Acres payments due for payment in 2025 that may not be paid until January 2026; that such payments will have tax implications for the recipients; if payment will be made by end of December 2025; and if he will make a statement on the matter. [73252/25]

The Agri-Climate Rural Environment Scheme, or ACRES, is the flagship environmental scheme provided under the 2023-2027 CAP Strategic Plan, with €1.5 billion in Exchequer and EU funding allocated over the course of the scheme. There are currently just over 53,600 participants in ACRES.

Over €713.1 million has been paid in respect of the core ACRES scheme to date (16 December 2025) to ACRES participants, with over €294m issuing in the 2025 calendar year alone. Following the latest payrun on 16th December, I can confirm that almost €194.6 million has issued in advance payments in respect of 2025. I can confirm that a total of 46,599 participants, representing just under 87% of active participating herds, have now received their 2025 advance payments. There are just over 7,000 herdowners now awaiting their 2025 advance payments. Processing of these payments is ongoing and payment runs will continue next month.

The Deputy will be aware that taxation policy is primarily the responsibility of my colleague, the Minister for Finance, and that the Office of the Revenue Commissioners has responsibility for the operation of the taxation system.

However, my Department does engage on taxation issues relating to the agri-food sector with a view to supporting Government policy in this regard.

In this context, there is a system for income averaging for farmers, and further information can be found at www.revenue.ie. This is an important agri-taxation measure and it assists in addressing income volatility in allowing farmers to pay tax based on the average of five years’ farming profits and losses.