About Farmers Handbook
Who is the farmers handbook for?
This handbook provides an instant source of detailed information for all aspects of the farm business, such as:
- Income Tax, Capital Gains Tax & Capital Acquisitions Tax
- Qualifying for Social Protection benefits and State pensions
- Guidance on making a will or handing on the farm
- Options for retirement – avoiding the tax pitfalls
- Profitability analysis of the main farm enterprises
- Partnerships, Share Farming, Share Milking & Leasing
- Farm Home Grants & Support Schemes
- Farming & The Law – Land, Animals, Machinery, etc…
- Forestry, Organic Farming, Farm Labour, Training Courses etc..etc..
- Farm Technical data…crop storage, fodder budgeting, slurry values, slurry storage requirements, fodder costings, etc., etc.,
- CAP Reform Programme 2023-2027
This Handbook is a vital publication for all of the following fields:
- Farmers
- Agricultural Students
- Accountants
- Solicitors
- Auctioneers
- Bankers
- Co-ops
- Public Servants
- Foresters
- Farm Relief Services
- Agricultural Consultants
- Merchants
The Document
The Contributers
Farmers Handbook is made possible thanks to:
Principal Author
Martin O’ Sullivan B.Agr.Sc. QFA, M.A.C.A
Collaborators/Contributors
David Walsh B.Agr.Sc M.A.C.A
Michael Tennyson B.Agr.Sc M.A.C.A
Paddy Bruton B.Agr.Sc (Forestry) M.A.C.A
Dr. Tom Butler M.Agr.Sc PhD
Diarmuid Foley B.Ag.Sc
Barry Lonergan HCBS, BBS, ACA, CTC
Acknowledgements
Department of Social Community & Family Affairs
Catherine Murphy, Murphy Brothers Agricultural Contractors
Angela Casey, Agricultural Consultants Association
The entire team at O’Sullivan Malone & Co
John Butler, Kiely Gaule Financial Services
The council of ACA
The authors particularly wish to acknowledge the assistance given by the staff of Teagasc and the Department of Agriculture, Forestry & Food. Without their most willing co-operation the completion of this handbook would not have been possible.
Supporters
Our advertisers
Meet Our Team
Martin O’Sullivan
Martin O’Sullivan holds a Degree in Agricultural Science (UCD) along with a
Diploma in Forensic Accounting (Chartered Accountants Ireland) and a Diploma in Financial Services (UCD). Since qualifying, he has specialised in farm accounts and taxation having been a senior partner in O’Sullivan Malone, Accountants & Registered Auditors, Carrick on Suir, for over 30 years. He recently retired from that role and is currently a consultant to IFAC, the country’s largest farm
accountancy firm. He is the originator and author of the ACA Farmers’ Handbook which is in its 30th edition and widely used and referred to within the industry including most third level agricultural colleges. For the past twenty years he has been the tax and farm business columnist with the Farming Independent. His primary role within TNS is the publication of the ACA Farmers’ Handbook as well as providing lectures in the areas of farm succession, capital taxation and estate planning.
Angela Casey
Angela Casey has a degree in French & Marketing (SETU) and a Diploma in
Estate Agency and Property Management. She has provided administration
management services for the Agricultural Consultants Association (ACA) since 2014. She oversees the daily running of ACA’s Head Office and co-ordinates all of
the association’s events and comprehensive training programmes. Angela also oversees all aspects of the production, sale, advertising and distribution of the ACA Farmers Handbook . She has a strong background in data management and compliance and will be the Administration Manager for TNS.
Tom Rafter
Tom Rafter is an Agricultural Consultant based in Waterford. He worked in a variety of agribusiness roles prior to setting up his business Farm Finance Solutions in 2014. From 2000 to 2014 he worked as an Agri specialist for ACCBank/Rabobank. He has a Degree in Agricultural Science(UCD) and a Higher Diploma in Education and is a qualified financial advisor. In his current role he has provided training on financial matters to groups of farmers and is a qualified train the trainer. He will act as general manager of TNS and will have overall responsibility for company operations.
Tim Bourke
Tim Bourke is an Agricultural Consultant who established his own company Tim
Bourke & Associates Ltd in Cashel, Co. Tipperary in 1996. He provides consultancy services to the agricultural sector in a wide range of areas including
grassland and nutrient management, agricultural schemes and farm planning. He also specialises in equine nutrition. He is an approved facilitator and has provided
training to farmers in various schemes including:- REPS, GLAS, ACRES, Nitrates
& Farm Safety. He also provides training to dairy & beef farmers in the Knowledge Transfer Programme (KT) funded by the Department of Agriculture, Fisheries and the Marine.
Diarmuid Foley
Diarmuid Foley is an Agricultural Consultant based in Carrick-on-Suir Co.
Tipperary. He graduated from UCD in 2010 and started his career as an Agricultural advisor with Teagasc . In 2016 he took up his current position as an Agricultural Consultant with the Agricultural Advisory Alliance Ltd . Diarmuid has previously delivered the Green Cert to students in Kildaton Agricultural College and was team leader for eight Agricultural Consultants who delivered Nitrates Derogation training to over 550 farmers in 2021 and 2022. He has also delivered Health and Safety training to farmers and is a current discussion group facilitator. Diarmuid is also an active dairy farmer which gives him a clear understanding of farming and farm communities.
Foreword
FOREWORD FOR THE FARMERS’ HANDBOOK BY MINISTER CHARLIE MCCONALOGUE
Agri-food is Ireland’s largest indigenous exporting sector and plays a vital role in Ireland’s economy. Over the past number of years, the sector has faced several challenges, but the agri-food sector has demonstrated its resilience and continues to go from go from strength to strength.
The new CAP Strategic Plan will provide almost €10bn to our farming families over the next five years, supporting them to continue producing safe, nutritious and high-quality food to the best environmental standards. Budget 2024 demonstrates my unwavering commitment to our beef and sheep farmers. In this context I was pleased to announce that I have provided targeted supports of more than €118m for the livestock sectors. I will continue to provide the €200 per cow payment delivered in 2023. In addition, I intend to provide an additional payment for sheep farmers which, together with the current Sheep Welfare Scheme payments, will result in a payment equivalent to €20 per ewe in 2024. This will be the highest payment ever provided to our vitally important sheep sector. Total expenditure for my Department in 2024, including direct payments, will be some €3.1 billion.
It is important that we also make progress on longer term challenges. My Department remains focused on delivering the ambition of “Food Vision 2030 – A World Leader in Sustainable Food Systems”. Food Vision charts a pathway to sustainability in all its dimensions – environmental, economic and social – and it places farm families right at its core.
I continue to work closely with my colleague the Minister for Finance on taxation issues relating to the agri- food sector. I am pleased with the renewal of the Consanguinity Relief for another five years. Generational renewal is a key policy objective for agriculture, nationally and in the EU. This measure encourages the lifetime transfer of farms, thereby enhancing generational renewal in the sector. The longer timeframe for its renewal will bring more certainty to farming families as they plan for their future. In this regard I should also mention the Succession Planning Advice Grant (SPAG), which supports those seeking succession planning advice.
I also welcome recent revisions to limits under the EU State aid regulations which provide additional support to young farmers. The aggregate lifetime amount of relief for the Young-Trained Farmers Stock Relief, Succession Farm Partnerships Tax Credit and the Young-Trained Farmers Stamp Duty Relief will be increased from €70,000 to €100,000.
I was pleased to secure the renewal of another important relief, the Acceleration of Capital Allowances for Farm Safety Equipment and changes to long-term leasing. I would also like to remind farmers that Accelerated Capital Allowances for Slurry Storage will be available for another two years. In addition, the extension by the Minister for Finance of the liability date
for the Residential Zoned Land Tax provides an opportunity for people to engage with the process during 2024.
I would also like to mention that we have just launched the €500 million “Growth and Sustainability Loan Scheme” (GSLS), a long-term loan scheme that facilitates strategic investments by farmers, fishers, foresters and food businesses to assist with investment for growth and resilience, as well as for climate action and environmental sustainability.
I am delighted to again provide a foreword for the Farmers Handbook and Tax Guide and I look forward to working with all agri-food stakeholders in the coming year.
Minister for Agriculture, Food and the Marine
ACA Members
| CARLOW | |
|---|---|
| David Ashmore, Church Rd, Bagenalstown, Co. Carlow. | 059-9721378 |
| Brendan Reid, Leinster Co-op Mart,Killeshin Road, Co. Carlow. | 087-1010455 |
| Jane Peppard, Church Rd, Bagenalstown, Co Carlow | 087-4523084 |
| CAVAN | |
| Oliver Crowe, CC Consultants Ltd., Killeshandra, Co. Cavan | 049-4334462 |
| Pat Fitzpatrick, Aughacashel, Ballyjamesduff, Co. Cavan. | 049-8544387 |
| Kieran McCluskey, Carrickmacross Road, Shercock, Co Cavan | 042-9691915 |
| Tom Canning, Farranlady, Co Cavan | 086-3825944 |
| David Clarke, Kilcully, Ballyjamesduff, Co Cavan | 086-8309698 |
| Aidan Brady, Drumnagar House, Tullyco. Coothill, Co Cavan | 087-6300480 |
| John Callaghan, Main St., Kingscourt, Co. Cavan. | 042-9668892 |
| Jonathan Anderson, Corlisbrattan, Arva, Co. Cavan. | 087-9787354 |
| Deirdre Smith, CC Consultants Ltd, Killeshandra, Co Cavan | 086-8362242 |
| Annie Brady, Gallon, Carrickaboy, Cavan, Co Cavan | 086-2481669 |
| CLARE | |
| Pat McMahon, 54 Cathedral Court, Clare Road, Ennis, Co. Clare. | 065-6823449 |
| Denis Touhy, Market Square, Scariff, Co. Clare. | 086-8925915 |
| Niamh Grogan, Bealcragga, Connolly, Ennis, Co Clare | 087-7424030 |
| Siobhan Daly, Creevagh, Kilnaboy,Ennis, Co Clare | 087-2083744 |
| Michael Kelly, 54 Cathedral Court, Clare Road, Ennis, Co. Clare. | 086-1693811 |
| Ruairi O’Sullivan, 54 Cathedral Ct, Clare Road, Ennis, Co. Clare. | 086-8181766 |
| CORK | |
| Michael Brady, Brady Group, The Lodge, Lee Road, Cork. | 021-4545120 |
| John Broderick, Ballymartin, Dungourney Co. Cork. | 021-4668222 |
| Patrick Fitzsimons, 32 Grand Parade, Cork. | 021-4276366 |
| Claire Greehy, Railway View, Macroom, Co. Cork. | 087-2657089 |
| William Martin, 16 St.Patrick’s Hill, Cork | 021-4501338 |
| Tony Murphy, Greengold Farm Advisors, Macroom,, Co. Cork. | 026- 23274 |
| John O’Connell, Oatencake, Midleton, Co. Cork | 086-3067663 |
| Owen O’Driscoll, 17 Bridge St, Skibbereen, Co. Cork | 028-23283 |
| Valerie O’Neill, Anthony & Assoc., Castlelyons, Co. Cork. | 025- 87000 |
| Ricky Roycroft, Barleyfield, Kilbrittain, Co. Cork | 023-8849000 |
| Fergus Blake,Charleville BusinesCentre, Charleville, Co. Cork | 063-81188 |
| Liam John Hennessy, FDC House, Percival Street, Kanturk, Co Cork | 086-7742274 |
| Patrick McCarthy, Glenangus, Adrigole, ,Skibbereen, Co Cork. | 087-2535690 |
| Donal Corkery, Millstreet, Co Cork. | 087-0523601 |
| Julie Roche, Brittas, Lombardstown, Mallow, Co. Cork | 086-2202475 |
| Donal Corkery, Carrigaunroe, Shanballymore, Mallow, Co. Cork. | 086-3363195 |
| Sean O’Mahony, 7 Bayview, Clonakilty, Cork | 086-8118975 |
| Adrian Buckley, Knockgorm, Drimoleague, Co Cork | 086-8761864 |
| Declan Dunne, Derreenataggert, Castletownbere, Co Cork | 086-1655856 |
| Brendan Crowley, Barrakilla, Ardgroom,Bearra, Co Cork | 086-0386285 |
| Tony Barry, Ahabeg, Waterfall, Castletownbere, Co Cork | 086-1217324 |
| Julia Drislane, Liss, Araglen, Fermoy, Co Cork | 086-0676625 |
| Paidi Kelly,Lois na Ri, Charleville, Co Cork | 087-7744656 |
| DONEGAL | |
| Gary Grant, Gortanny, Quigley’s Point, Co. Donegal. | 074-9130772 |
| Dale Hutchinson, Drumwell Ho., Gleneely, Carndonagh, Donegal | 087-9010774 |
| Mark McConnell, TheGlebe, Stranorlar, Lifford, Co. Donegal | 074-9130772 |
| Liam McKinney, Tievebane, Burnfoot, Co. Donegal | 074-9360060 |
| Brian Dolan, Main Street, Creeslough, Letterkenny, Co.Donegal | 074-9138322 |
| Edward Browne, Meeting House Street, Raphoe, Co. Donegal | 074-9145515 |
| Wesley Carr, Moross, Tamney, Letterkenny, Co. Donegal | 087-7996206 |
| Margaret Ann Reilly, Cashelmore. Creeslough, Donegal | 087-6207919 |
| Eoin Gallagher, Killybegs Rd, Donegal Town, Co. Donegal | 087-9037884 |
| Denis Faulkner, Leiter, Kilmacrennin, Co. Donegal. | 074-9139679 |
| Carol Conaghan, Fintra Rd, Killybegs, Co Donegal | 087-6418605 |
| Rita McLaughlin, Meeting House St, Raphoe. Co Donegal | 087-1245608 |
| Majella Bradley, Meeting House St, Raphoe, Co Donegal | 086-2276395 |
| Alicia Temple, Figart, Raphoe, Co Donegal | 085-8391019 |
| Diarmuid Coyle, Carrowcannon, Letterkenny, Co Donegal | 085-8728678 |
| Hannah Orr, Ryelands, Newtowncunningham, Lifford, Co Donegal | 086-4084084 |
| DUBLIN | |
| Philip Farrelly, Unit 5A, Balbriggan Business Park, Co Dublin | 01-6906555 |
| Richard Hackett, Knockcross, Balbriggan, Co. Dublin. | 086-2703610 |
| John Gallogly, Umit 5A, Fingal Business Park, Balbriggan. | 01-6906555 |
| Aoife Smith, Unit 5A, Balbriggan Business Park, Co. Dublin | 01- 6906555 |
| Julian Pawlowski, Whately Place, Blackrock, Co Dublin | 087-6240811 |
| GALWAY | |
| Elaine Browne, Laraghmore, Ballyglunin, Tuam, Co. Galway | 087-2043098 |
| Leo Keary, Dunkellin St., Loughrea, Co.Galway . | 091-842698 |
| John Bligh, Innovation Centre, GMIT, Dublin Road, Co Galway | 086-8381530 |
| Liam Walsh, Maam Cross, Connemara, Co Galway | 087-2586147 |
| Michael Finn, 4 Sycamore Grove, Gort, Co. Galway | 091-631033 |
| Mairead Quinn,Ballyheragh, Cloghans Hill, Tuam, Co. Galway | 096-73737 |
| David Tarpey, Tarpey & Associates, Ardrahan, Co. Galway | 091-635555 |
| Henry Lydon, Drumaveg, Moycullen, Co Galway | 086-4077570 |
| Shane Dolan,,, Kilquain, Craughwell, Co Galway. | 087-2310357 |
| John O Connor, Hermitage Court, Dublin Rd, Galway | 086-2601384 |
| Colin Fahy, Ballinapark, Ballyglunin, Galway | 087-0537446 |
| Mark Hanniffy, Ballinacourty, Clarinbridge, Co Galway | 085-1461097 |
| Colin Lyons, Menus, Dunmore, Co Galway | 087-2997209 |
| Liam Whyte, Cappanaughton, Kiltormer, Ballinasloe, Co Galway | 087-0687702 |
| Gerard Dwyer, Woodlanw, Ballinasloe, Co Galway | 087-2063344 |
| KERRY | |
| Kenneth Hayes, 2 Basin Road, Tralee, Co. Kerry. | 066-7119533 |
| James Kennedy, West Inch, Annascaul, Co. Kerry. | 066-9157327 |
| Philip O’ Dwyer, Foxfort, Causeway, Co. Kerry. | 066-7131952 |
| Leonard Donnellan, Coolroe, Castlegregory, Co Kerry | 066-7139837 |
| Norma McKenna, 4 Park Business, Farranfore, Co Kerry | 066-9763588 |
| Eddie McQuinn, Oak View, Brewery Road, Tralee, Co. Kerry | 066-7129355 |
| Diarmuid O’Sullivan, 93 New Street, Killarney, Co. Kerry | 064-6637414 |
| Conor Lyons, Oakview, Brewery Rd, Tralee, Co Kerry | 066-7129355 |
| Deirdre Ward, Letterfinish, Sneem, Co Kerry | 087-1228998 |
| Margaret Mulvihill, 93 Glin Road, Moyvane, Listowel, Co Kerry | 087-9070231 |
| KILDARE | |
| John J. Mulhare, Tankardstown, Athy, Co. Kildare. | 059-9145494 |
| KILKENNY | |
| Con Curtin, 12 The Paddocks, Kells Road, Kilkenny | 056-7752026 |
| Seamus Brennan, Lisnafunchin, Castlecomer, Co Kilkenny | 087-9451232 |
| David Gahan, Cranrue, Paulstown, Co. Kilkenny | 086-1726213 |
| Michael Kelly, Monteen, Thomastown, Co.Kilkenny. | 056-7724655 |
| Michael Tennyson, Cillin Hill Bus. Pk, Dublin Rd, Kilkenny. | 056-7758532 |
| Declan Dempsey, The Quay, Thomastown, Co Kilkenny | 087-9051062 |
| Fintan White, Boherkyle, Freshford, Co Kilkenny | 087-9478954 |
| LAOIS | |
| Andy Dunne, 7 Kellyville Park, Portlaoise , Co Laois | 057-8620157 |
| Declan Phelan, Ballymullen, Abbeyleix, Co. Laois. | 01-6906555 |
| Andrew Mulhare, 7 Kellyville Park, Portlaoise , Co Laois | 087-6509498 |
| Susan Kavanagh, 7 Kellyville Park, Portlaoise , Co Laois | 087-6615249 |
| Mary Heavy, 7 Kellyville Park, Portlaoise , Co Laois | 086-8760818 |
| William Kelly, 7 KLeinster Co -Op Mart, Killeshin Road, Carlow, Co Laois | 087-1852170 |
| Fergal Scully, Moyanna, Vicarstown, Portlaoise, Co Laois | 087-3839472 |
| LEITRIM | |
| Enda Gilrane, Carrick on Shannon, Co. Leitrim | 071-9621920 |
| Declan Oates, Tawley, Castlegal, Co. Leitrum. | 071-9131014 |
| Ray Gilmartin, Corlough, Drumshambo, Co Leitrim | 087-8325519 |
| LIMERICK | |
| Martin Crowe, Carrigmore, Doon, Co. Limerick | 061-380948 |
| William O’Regan, Dromrahnee, Ardagh, Co. Limerick. | 069-76122 |
| Michael Ryan, Gleneffy, Galbally, Co. Limerick. | 087-9177302 |
| David Walsh, Kilmacogue, Oola, Co. Limerick. | 062-47657 |
| John P O’Sullivan, Ballyine, Newcastle West ,Co Limerick | 086-8539297 |
| Declan Murnane, Caherguillamore, Grange, Co. Limerick. | 061-382801 |
| Donal Gleeson, Unit 5 Deryknockane View, Raheen, Co Limerick | 061 -309875 |
| Gearoid Maher, Martin Crowe Ltd., Cappamore, Co. Limerick. | 085- 8536017 |
| John Paul Julian, Unit 5 Ballycummin, Raheen, Co. Limerick | 087 – 2495552 |
| Jim Barry, Broadford, Charleville, Co Limerick | 087-8415617 |
| Michael O’Dwyer, Carrigmore, Doon, Co Limerick | 086-2388284 |
| LONGFORD | |
| Andy Egan, Ferefad, Longford, Co Longford | 043-3345720 |
| Charles Byrnes, Robinstown, Granard, Co. Longford. | 044-9396377 |
| Paul Belton, Market St, Granard, Co Longford | 087-6916822 |
| John Enda Coyle, Cranley, Mostrim, Co Longford | 087-9047617 |
| James Orohoe, St Albans, Battery Road, Longford | 086-1603358 |
| Eoin Sheridan, Robinstown, Granard, Co Longford | 087-1426603 |
| MAYO | |
| Liam Walsh, Well View, Killala Road, Ballina, Co. Mayo. | 096-72791 |
| Noel Walsh, Drum, Clogher, Ballina, Co. Mayo. | 097-82991 |
| Breian Carroll, Main St., Swinford, Co.Mayo. | 094-9253742 |
| Anne-Marie Clarke, 22 Ridgepool Village,.Ballina Co. Mayo. | 086-2511012 |
| Martin Heffernan,D-Mek Centre,Teeling St ,Ballina, Mayo Co.Mayo* | 096-73737 |
| Patrick McIntyre, IPI Centre, Breaffy Rd, Castlebar Co Mayo | 083-1451924 |
| Brendan Kilkenny, Yew Tree Hse, Dalton St. Claremorris, Mayo | 087-6178189 |
| Siobhán Ward, Doontas, Killasser, Swinford, Co Mayo | 071-9181847 |
| Michael Maloney, IPI Centre, Breaffy Rd., Castlebar, Co.Mayo | 094-9027300 |
| John Mc Donagh, Rockfield, Westport, Co. Mayo. | 098-35896 |
| Oran Strong, Rathnanagh, Crossmolin, Co. Mayo. | 087-1317412 |
| Frances Burke, Well View, Killala Rd, Ballina, Co Mayo Crossmolin, Co. Mayo. | 096-72791 |
| Andrew Kilduff, Main Street, Swinford, Co Mayo | 086-3567331 |
| Graham Cornish,,, Brownhall Demesne, Balla, Castlebar, Co Mayo | 085-1344549 |
| Damien Scahill,Lisearney, Westport, Co Mayo | 089-2457042 |
| Kevin Byrne,Unit 17, D-Mek Centre, Teeling St, Ballina, Co Mayo | 087-2918786 |
| MEATH | |
| Peadar Moynihan, The Railings, Mullafin, Duleek, Meath. | 041-9825766 |
| David O’Connell, Ballinderry Hse, Enfield, Co. Meath . | 046-9555591 |
| Ivan O’Neill, Ballinderry Hse. Ballinderry, Enfield, Co Meath | 086-1848414 |
| Pat Smith, Lisgowan House, Derrockstown, Dunshaughlin. | 01-8250263 |
| Christopher Steenkamp, Rathroane Enfield, Co Meath | 087-3418872 |
| Shauna Hanrna, Kilmore, Kilcock, Co Meath | 083-0091395 |
| MONAGHAN | |
| Niall Keenan, Main St., Ballybay, Co. Monaghan. | 086-8044633 |
| Ruairi Ward, The Square, Ballybay, Co. Monaghan. | 042-9741195 |
| Una Hanrahan, The Square, Ballybay, Co Monaghan | 086-3864901 |
| OFFALY | |
| Ian Kenny, Ballyshane, Cloghan, Co. Offaly. | 087-2501683 |
| Eveline Gill, Kilcooley, Bluebell, Tullamore, Co. Offaly, | 086-3824042 |
| Liam Walsh. Unit 5, Courtyard Office Centre, Birr, Co Offaly | 057- 9125410 |
| Ross Jackson, Woodview House, Lacka, Carrig, Birr, Co Offaly | 086-8665030 |
| James Kirwan, Clongowney, Banagher Co. Offaly. | 087-2526543 |
| Laura Johnson, Fortal, Birr, Co. Offaly. | 087-2721213 |
| Conor Camon, Kilburney, Cloughan, Birr, Co. Offally. | 087-7124174 |
| ROSCOMMON | |
| Seamus Cusack, Cloonslanor, Strokestown, Co. Roscommon. | 071-9633213 |
| Noel Feeney, Lugnashammer, Cloghan, Boyle, Co. Roscommon. | 071-9668088 |
| Ian Tighe, Cloonfree, Strokestown, Co. Roscommon. | 087-2757590 |
| James Fitzgerald, Carrowberry, Castlerea, Co. Roscommon. | 094-9880251 |
| Seamus Feeney, Rooskey, Carrick on Shannon, Co. Roscommon. | 071-9658931 |
| SLIGO | |
| Fergal Boyle, Connaught Gold Mart, Ballymote, Co Sligo. | 087-3224684 |
| Joseph Henry, Castlebaldwin, Co. Sligo. | 087-1254100 |
| Dermot Brennan, Drumartin, Tourlestrane, Co Sligo | 087-3134408 |
| Darren Leonard,Drimina, Tourlestrane, Co Sligo | 085-8429918 |
| TIPPERARY | |
| John G. Barlow, Gortavoher West, Glen of Aherlow, Tipperary | 087-2523111 |
| Tim Bourke, Killastafford, Cashel, Co Tipperary | 062-63122 |
| Anthony D. Cleary, Bantis House, Cloughjordan, Co. Tipperary. | 087-2541691 |
| Pierce Ryan, Dempset St., Thurles Co. Tipperary. | 086 – 3559797 |
| Diarmuid Foley, Ballingarrane North, Clonmel, Co. Tipperary. | 085-1595767 |
| Martin O’Sullivan, Greenside, Carrick on Suir, Co. Tipperary. | 051-640397 |
| P.J. Phelan, Elmhurst, Barnane, Templemore, Co. Tipperary. | 086-8046455 |
| Victor Quinlan, Baptistgrange, Lisronagh, Clonmel. Tipperary. | 052-6131498 |
| Richard Rea, Martin & Rea Ltd. 8 Grattan St., Tipperary. | 086 – 6070686 |
| Willie Ryan, Roran, Borrisokane, Co. Tipperary. | 087-2595864 |
| Pat Walsh, The Presbytery, New St, Carrick on Suir, Tipperary Co.Tipperary Tipperary. | 087-9194880 |
| Shane Hennessy, 8 Grattan Street, Tipperary Town, Co Tipperary | 086-2479182 |
| Denis FitzGerald, FDC Hse, Church Street, Cahir, Co Tipperary | 086-8602305 |
| Mary Lynch, Bohercrowe, Limerick Rd, Tipperary | 087-2434365 |
| John Ryan, Tonvoher, Loughmore, Templemore, Co Tipperary | 086-8762510 |
| Micheal Corcoran, Knockinclash, Ballypatrick, Clonmel, Co Tipperary | 086-1017352 |
| WATERFORD | |
| Tom Rafter, 38 Kings Court, Maypark Lane, Waterford | 086-2798390 |
| Tom Butler, F.B.A. Laboratory Ltd, Carrigeen Industrial Estate, Cappoquin, Co.Waterford | 058-52861 |
| Terence Morrissey, Mweelnahorna, Ring, Co Waterford . | 058-44995 |
| WESTMEATH | |
| James Carton, 4 Lough Owel Village, Mullingar, Westmeath | 044-9396377 |
| Oliver Carroll, Reynella, Bracklyw, Mullingar, Co. Westmeath | 087-4190988 |
| Thomas Dolan, Loughfield, Baltrasna, Moate, Co. Westmeath. | 090-6481799 |
| Padraig Fallon, Balrath South, Delvin, Co. Westmeath. | 044-9664016 |
| Jimmie Forbes, Meadowbrook, Turin, Mullingar, Co Westmeath. | 087-2111716 |
| Gerry Langan, 1 Clonbrook Ct, Retreat, Athlone, Westmeath | 090-6472300 |
| Michael Martyn, Kilbeg, Kilbeggan, Co. Westmeath | 057-9332882 |
| WEXFORD | |
| Laura Johnston, Clone Agri., Monamolin, Gorey, Wexford Co. Wexford | 087-2721213 |
| WICKLOW | |
| Dr. N. Bielenberg, Stewarts Ltd., Carnew, Co. Wicklow | 053-9426555 |
| Michael Ryan, Grangebeg Park, Dunlavin, Co. Wicklow. | 087-2618416 |
| John Mallick, Garrymoe, Tinahely, Arklow, Co. Wicklow. | 087-2997105 |
| John Cullen, Kilmacanague, Bray, Co Wicklow | 085-1503550 |
| Forest Management Consultants (RAC’s) | |
| Paddy Bruton, Forestry Services, Cillin Hill, Kilkenny. | 056-7702242 |
| Padraig Dolan, 3 Tearmann Eala, Renmore, Co Galway. | 086-2457411 |
| Paul Finnegan, Newline, Ballycrissane, Ballinasloe, Co. Galway. | 090-9675287 |
| Eamonn O Curraoin, Ballybroder, Loughrea, Co, Galway. | 087-2472302 |
| Marina Conway,Western Forestry Co-op, Finisklin Road, Sligo | 087-2234096 |
| Kieran O’Connell, Ard Na Veagh, ,Rathkeale, Co. Limerick. | 087-2630234 |
| Fionan Russell, Dunderry, Navan, Co Meath | 087-2314138 |
| John Roche, Enterprise House, Marina Comm. Park, Cork | 083-0620200 |
