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


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


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.


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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.



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

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 Carlow087-4523084
Oliver Crowe, CC Consultants Ltd., Killeshandra, Co. Cavan049-4334462
Pat Fitzpatrick, Aughacashel, Ballyjamesduff, Co. Cavan.049-8544387
Kieran McCluskey, Carrickmacross Road, Shercock, Co Cavan042-9691915
Tom Canning, Farranlady, Co Cavan086-3825944
David Clarke, Kilcully, Ballyjamesduff, Co Cavan086-8309698
Aidan Brady, Drumnagar House, Tullyco. Coothill, Co Cavan087-6300480
John Callaghan, Main St., Kingscourt, Co. Cavan.042-9668892
Jonathan Anderson, Corlisbrattan, Arva, Co. Cavan.087-9787354
Deirdre Smith, CC Consultants Ltd, Killeshandra, Co Cavan086-8362242
Annie Brady, Gallon, Carrickaboy, Cavan, Co Cavan086-2481669
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 Clare087-7424030
Siobhan Daly, Creevagh, Kilnaboy,Ennis, Co Clare087-2083744
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
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, Cork021-4501338
Tony Murphy, Greengold Farm Advisors, Macroom,, Co. Cork.026- 23274
John O’Connell, Oatencake, Midleton, Co. Cork086-3067663
Owen O’Driscoll, 17 Bridge St, Skibbereen, Co. Cork028-23283
Valerie O’Neill, Anthony & Assoc., Castlelyons, Co. Cork.025- 87000
Ricky Roycroft, Barleyfield, Kilbrittain, Co. Cork023-8849000
Fergus Blake,Charleville BusinesCentre, Charleville, Co. Cork063-81188
Liam John Hennessy, FDC House, Percival Street, Kanturk, Co Cork086-7742274
Patrick McCarthy, Glenangus, Adrigole, ,Skibbereen, Co Cork.087-2535690
Donal Corkery, Millstreet, Co Cork.087-0523601
Julie Roche, Brittas, Lombardstown, Mallow, Co. Cork086-2202475
Donal Corkery, Carrigaunroe, Shanballymore, Mallow, Co. Cork.086-3363195
Sean O’Mahony, 7 Bayview, Clonakilty, Cork086-8118975
Adrian Buckley, Knockgorm, Drimoleague, Co Cork086-8761864
Declan Dunne, Derreenataggert, Castletownbere, Co Cork086-1655856
Brendan Crowley, Barrakilla, Ardgroom,Bearra, Co Cork086-0386285
Tony Barry, Ahabeg, Waterfall, Castletownbere, Co Cork086-1217324
Julia Drislane, Liss, Araglen, Fermoy, Co Cork086-0676625
Paidi Kelly,Lois na Ri, Charleville, Co Cork087-7744656
Gary Grant, Gortanny, Quigley’s Point, Co. Donegal.074-9130772
Dale Hutchinson, Drumwell Ho., Gleneely, Carndonagh, Donegal087-9010774
Mark McConnell, TheGlebe, Stranorlar, Lifford, Co. Donegal074-9130772
Liam McKinney, Tievebane, Burnfoot, Co. Donegal074-9360060
Brian Dolan, Main Street, Creeslough, Letterkenny, Co.Donegal074-9138322
Edward Browne, Meeting House Street, Raphoe, Co. Donegal074-9145515
Wesley Carr, Moross, Tamney, Letterkenny, Co. Donegal087-7996206
Margaret Ann Reilly, Cashelmore. Creeslough, Donegal087-6207919
Eoin Gallagher, Killybegs Rd, Donegal Town, Co. Donegal087-9037884
Denis Faulkner, Leiter, Kilmacrennin, Co. Donegal.074-9139679
Carol Conaghan, Fintra Rd, Killybegs, Co Donegal087-6418605
Rita McLaughlin, Meeting House St, Raphoe. Co Donegal087-1245608
Majella Bradley, Meeting House St, Raphoe, Co Donegal086-2276395
Alicia Temple, Figart, Raphoe, Co Donegal085-8391019
Diarmuid Coyle, Carrowcannon, Letterkenny, Co Donegal085-8728678
Hannah Orr, Ryelands, Newtowncunningham, Lifford, Co Donegal086-4084084
Philip Farrelly, Unit 5A, Balbriggan Business Park, Co Dublin01-6906555
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. Dublin01- 6906555
Julian Pawlowski, Whately Place, Blackrock, Co Dublin087-6240811
Elaine Browne, Laraghmore, Ballyglunin, Tuam, Co. Galway087-2043098
Leo Keary, Dunkellin St., Loughrea, Co.Galway .091-842698
John Bligh, Innovation Centre, GMIT, Dublin Road, Co Galway086-8381530
Liam Walsh, Maam Cross, Connemara, Co Galway087-2586147
Michael Finn, 4 Sycamore Grove, Gort, Co. Galway091-631033
Mairead Quinn,Ballyheragh, Cloghans Hill, Tuam, Co. Galway096-73737
David Tarpey, Tarpey & Associates, Ardrahan, Co. Galway091-635555
Henry Lydon, Drumaveg, Moycullen, Co Galway086-4077570
Shane Dolan,,, Kilquain, Craughwell, Co Galway.087-2310357
John O Connor, Hermitage Court, Dublin Rd, Galway086-2601384
Colin Fahy, Ballinapark, Ballyglunin, Galway087-0537446
Mark Hanniffy, Ballinacourty, Clarinbridge, Co Galway085-1461097
Colin Lyons, Menus, Dunmore, Co Galway087-2997209
Liam Whyte, Cappanaughton, Kiltormer, Ballinasloe, Co Galway087-0687702
Gerard Dwyer, Woodlanw, Ballinasloe, Co Galway087-2063344
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 Kerry066-7139837
Norma McKenna, 4 Park Business, Farranfore, Co Kerry066-9763588
Eddie McQuinn, Oak View, Brewery Road, Tralee, Co. Kerry066-7129355
Diarmuid O’Sullivan, 93 New Street, Killarney, Co. Kerry064-6637414
Conor Lyons, Oakview, Brewery Rd, Tralee, Co Kerry066-7129355
Deirdre Ward, Letterfinish, Sneem, Co Kerry087-1228998
Margaret Mulvihill, 93 Glin Road, Moyvane, Listowel, Co Kerry087-9070231
John J. Mulhare, Tankardstown, Athy, Co. Kildare.059-9145494
Con Curtin, 12 The Paddocks, Kells Road, Kilkenny056-7752026
Seamus Brennan, Lisnafunchin, Castlecomer, Co Kilkenny087-9451232
David Gahan, Cranrue, Paulstown, Co. Kilkenny086-1726213
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 Kilkenny087-9051062
Fintan White, Boherkyle, Freshford, Co Kilkenny087-9478954
Andy Dunne, 7 Kellyville Park, Portlaoise , Co Laois057-8620157
Declan Phelan, Ballymullen, Abbeyleix, Co. Laois.01-6906555
Andrew Mulhare, 7 Kellyville Park, Portlaoise , Co Laois087-6509498
Susan Kavanagh, 7 Kellyville Park, Portlaoise , Co Laois087-6615249
Mary Heavy, 7 Kellyville Park, Portlaoise , Co Laois086-8760818
William Kelly, 7 KLeinster Co -Op Mart, Killeshin Road, Carlow, Co Laois087-1852170
Fergal Scully, Moyanna, Vicarstown, Portlaoise, Co Laois087-3839472
Enda Gilrane, Carrick on Shannon, Co. Leitrim071-9621920
Declan Oates, Tawley, Castlegal, Co. Leitrum.071-9131014
Ray Gilmartin, Corlough, Drumshambo, Co Leitrim087-8325519
Martin Crowe, Carrigmore, Doon, Co. Limerick061-380948
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 Limerick086-8539297
Declan Murnane, Caherguillamore, Grange, Co. Limerick.061-382801
Donal Gleeson, Unit 5 Deryknockane View, Raheen, Co Limerick061 -309875
Gearoid Maher, Martin Crowe Ltd., Cappamore, Co. Limerick.085- 8536017
John Paul Julian, Unit 5 Ballycummin, Raheen, Co. Limerick087 – 2495552
Jim Barry, Broadford, Charleville, Co Limerick087-8415617
Michael O’Dwyer, Carrigmore, Doon, Co Limerick086-2388284
Andy Egan, Ferefad, Longford, Co Longford043-3345720
Charles Byrnes, Robinstown, Granard, Co. Longford.044-9396377
Paul Belton, Market St, Granard, Co Longford087-6916822
John Enda Coyle, Cranley, Mostrim, Co Longford087-9047617
James Orohoe, St Albans, Battery Road, Longford086-1603358
Eoin Sheridan, Robinstown, Granard, Co Longford087-1426603
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 Mayo083-1451924
Brendan Kilkenny, Yew Tree Hse, Dalton St. Claremorris, Mayo087-6178189
Siobhán Ward, Doontas, Killasser, Swinford, Co Mayo071-9181847
Michael Maloney, IPI Centre, Breaffy Rd., Castlebar, Co.Mayo094-9027300
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 Mayo086-3567331
Graham Cornish,,, Brownhall Demesne, Balla, Castlebar, Co Mayo085-1344549
Damien Scahill,Lisearney, Westport, Co Mayo089-2457042
Kevin Byrne,Unit 17, D-Mek Centre, Teeling St, Ballina, Co Mayo087-2918786
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 Meath086-1848414
Pat Smith, Lisgowan House, Derrockstown, Dunshaughlin.01-8250263
Christopher Steenkamp, Rathroane Enfield, Co Meath087-3418872
Shauna Hanrna, Kilmore, Kilcock, Co Meath083-0091395
Niall Keenan, Main St., Ballybay, Co. Monaghan.086-8044633
Ruairi Ward, The Square, Ballybay, Co. Monaghan.042-9741195
Una Hanrahan, The Square, Ballybay, Co Monaghan086-3864901
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 Offaly057- 9125410
Ross Jackson, Woodview House, Lacka, Carrig, Birr, Co Offaly086-8665030
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
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
Fergal Boyle, Connaught Gold Mart, Ballymote, Co Sligo.087-3224684
Joseph Henry, Castlebaldwin, Co. Sligo.087-1254100
Dermot Brennan, Drumartin, Tourlestrane, Co Sligo087-3134408
Darren Leonard,Drimina, Tourlestrane, Co Sligo085-8429918
John G. Barlow, Gortavoher West, Glen of Aherlow, Tipperary087-2523111
Tim Bourke, Killastafford, Cashel, Co Tipperary062-63122
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 Tipperary086-2479182
Denis FitzGerald, FDC Hse, Church Street, Cahir, Co Tipperary086-8602305
Mary Lynch, Bohercrowe, Limerick Rd, Tipperary087-2434365
John Ryan, Tonvoher, Loughmore, Templemore, Co Tipperary086-8762510
Micheal Corcoran, Knockinclash, Ballypatrick, Clonmel, Co Tipperary086-1017352
Tom Rafter, 38 Kings Court, Maypark Lane, Waterford086-2798390
Tom Butler, F.B.A. Laboratory Ltd, Carrigeen Industrial Estate, Cappoquin, Co.Waterford058-52861
Terence Morrissey, Mweelnahorna, Ring, Co Waterford .058-44995
James Carton, 4 Lough Owel Village, Mullingar, Westmeath044-9396377
Oliver Carroll, Reynella, Bracklyw, Mullingar, Co. Westmeath087-4190988
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, Westmeath090-6472300
Michael Martyn, Kilbeg, Kilbeggan, Co. Westmeath057-9332882
Laura Johnston, Clone Agri., Monamolin, Gorey, Wexford Co. Wexford087-2721213
Dr. N. Bielenberg, Stewarts Ltd., Carnew, Co. Wicklow053-9426555
Michael Ryan, Grangebeg Park, Dunlavin, Co. Wicklow.087-2618416
John Mallick, Garrymoe, Tinahely, Arklow, Co. Wicklow.087-2997105
John Cullen, Kilmacanague, Bray, Co Wicklow085-1503550
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, Sligo087-2234096
Kieran O’Connell, Ard Na Veagh, ,Rathkeale, Co. Limerick.087-2630234
Fionan Russell, Dunderry, Navan, Co Meath087-2314138
John Roche, Enterprise House, Marina Comm. Park, Cork083-0620200

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