The leader of Independent Ireland, Michael Collins, has accused Tailte Éireann of pursuing “a dangerous precedent that could expose farmers, food producers and ultimately consumers to substantial new costs”, following a recent High Court ruling on the rating of agricultural storage facilities.
The ruling in a landmark case taken by Tailte Éireann, the state agency responsible for property registration and property valuation services, has determined that certain agricultural and horticultural storage buildings are liable for commercial rates, reversing a previous decision by the Valuation Tribunal that had classified such building as non-rateable
Raising the issue directly with Minister Peter Burke during Leaders’ Questions this week, Deputy Collins warned that the implications of the judgment extend far beyond the specific case before the courts.
While the ruling turned on particular facts relating to temperature-controlled storage, Deputy Collins said the precedent it creates risks “being weaponised against a much wider range of essential farm infrastructure”.
The Cork South-West TD added, “if this precedent is allowed to stand, it could potentially be applied not only to potato and onion storage facilities but to other agricultural and food-production buildings that use temperature controls or store including malting barley stores and even facilities used by dairy farmers and processors”.
Deputy Collins warned that such an expansion of commercial rate liabilities would represent a direct attack on Irish food production.
“The last thing Irish farmers need is the spectre of Tailte Éireann banging down their doors to assess them for new commercial rate liabilities,” Deputy Collins said.
“We know that what begins with potato and onion stores today will not end there once yet another source of rate’s revenue has been identified.”
Deputy Collins said any additional rates burden imposed on farmers, growers and processors would inevitably be passed on through the supply chain and ultimately paid by consumers at the checkout.
“Farmers do not have a magic pot of money. If substantial new rates liabilities are imposed, those costs will ultimately have to be carried by consumers through higher food prices.”
Deputy Collins also warned that the judgment could trigger years of costly legal disputes as farmers and producers seek to challenge assessments and defend their businesses against what many would regard as an unprecedented expansion of rating powers.
MINISTER RESPONDED
During the exchange, Minister Peter Burke acknowledged that Government is aware of the High Court finding, confirmed that Minister for Agriculture Martin Heydon has been briefed on the matter, and accepted that Government recognises the dangers presented by the precedent.
“Given that I come from a farming background, as does the Minister, Deputy Heydon, I can absolutely assure Deputy Collins that we are always on the side of farmers,” he said.
“We do not want to see any unintended consequences on foot of a judgment that has come from the Judiciary. Obviously, we are very respectful of any judgment. Potentially, it is up to us as a Government to act on the implications of the judgment, including whether that requires legislation or the Minister, Deputy Heydon, working with his colleagues. He is very much aware of this case. We will undertake to examine this and try to find a resolution,” Deputy Burke said.
“As I said, this judgment was made in connection with a particular case. We have to examine that judgment. The Minister, Deputy Heydon, has already been briefed on it. He has been proactive and spoken with the Minister for housing, or should I say his Department, to try to see what the consequences would be of any precedents set by this case. The last thing the Government wants to see is unintended consequences to farmers having to be rated when heretofore they did not face those costs,” he said.
Deputy Collins said that acknowledgment must now be followed by action.
“It is welcome that Government accepts the dangers posed by this precedent. The question now is what they intend to do about it. Farmers require certainty and protection.”
Deputy Collins also questioned whether Tailte Éireann should be devoting resources to expanding rate liabilities when it is already struggling to process property registrations across the State.
Figures supplied by Tailte Éireann show almost 91,000 land registration applications remain pending nationally, including 22,499 in Dublin and 10,434 in Cork alone. Cork has the second-highest backlog in the State, with more than 9,000 of those applications relating to registrations lodged in 2024 and 2025.
“If Tailte Éireann has the resources to pursue new rate liabilities against farmers, perhaps it should first explain why tens of thousands of families, purchasers, businesses and landowners remain waiting for property registrations to be processed,” Deputy Collins said.
“The agency needs to get its own house in order before embarking on what many farmers will see as an attempt to undermine the viability of food production and burden consumers with higher prices.”
Deputy Collins said the Government must move quickly to ensure that essential agricultural buildings used in the production, storage and protection of food remain outside the scope of commercial rates and that farmers receive clear legal certainty regarding their future liabilities.
He concluded by stating that “the message from rural Ireland is straightforward. Farmers should be producing food, not fighting idiotic and ridiculous rate assessments. Government must act before this precedent develops into a full-scale assault on Irish farming and food production.”