FBIS Capital Scheme - Ineligible items/projects

Please be aware that this list is not exhaustive.

Additional information will be placed on the DAERA website as it becomes available.

Tier 1 Ineligible items/projects

The following expenditure cannot be funded under Tier 1:

• Projects/equipment required for your business to comply with existing statutory regulatory requirements;
• Secondhand equipment;
• Replacing assets like for like;
• Items of equipment that have received grant from other grant schemes;
• Items used in full or part for any other non- agricultural business or domestic purposes;
• Items that have been supplied by the applicant to his or her own farm business;
• Payments made for items in cash;
• Payments made for items in full or in part by “trade ins”
• Invoices dated before the date of the Letter of Offer;
• Expenditure incurred or payments made before the date of a Letter of Offer, including deposits. Any expenditure (including part payments or deposits) made before the date of the Letter of Offer will render the whole item of expenditure ineligible for grant aid;
• Claims received by Countryside Services Ltd after the date stated in the Letter of Offer;
• Value Added Tax (VAT) on eligible project costs (except where it cannot be reclaimed from HM Customs and Excise);
• Construction of buildings;
• Delivery costs;
• Installation costs (apart from tensioned covers for above ground slurry stores and associated strengthening rings (item codes P63-P66) and fencing (item codes Q70, S51 and S52);
• Commissioning costs;
• Site works;
• Services and fuel supplies e.g., water, oil, gas etc.;
• Planning permissions;
• Computer hardware, such as pc, laptop, printer etc.;
• Professional fees (with the exception of Engineer’s certificate for above ground slurry stores and strengthening rings (Item codes P63-P66).
• Training on the use of items;
• Subscription charges on items;
• Items purchased using hire purchase;
• Warranties;
• Insurance;
• Maintenance;
• Running costs;
• Labour costs (with the exception tensioned covers for above ground slurry stores (item codes P63-P66) and fencing (item codes Q70, S51 and S52);
• Financial charges and bank interest;
• Consumables such as feed, fuel or spray;
• Investments relating to non-agricultural animals;
• Projects associated with food processing buildings and equipment;
• Equipment typically used by contractors i.e. For general cultivation/harvesting. For example: balers, silage harvesters;
• Purchase and installation of renewable energy investments; and
• Amenity horticulture (landscaping, turf laying, etc.)

Tier 2 ineligible items/projects

The following expenditure cannot be funded under Tier 2:

• Projects/equipment required for your business to comply with existing statutory regulatory requirements. For example: slurry capacity facilities for businesses currently below the minimum statutory capacity requirements (22 or 26 weeks);
• Standard agricultural equipment. For example: tractors, trailers, quads, farm handlers, forklifts, 4x4s, ATVs, RTVs etc.;
• Items/projects that do not add to the Gross Value Added (GVA) of the farm business and are not essential. For example, lane concreting/enhancements, landscaping, general purpose sheds, machinery sheds, workshops etc.;
• Like for like replacements/general maintenance. For example: repair projects and reroofing;
• Secondhand equipment;
• Equipment typically used by contractors i.e., for general cultivation/harvesting. For example: balers, silage harvesters;
• Projects associated with food processing buildings and equipment;
• Consumables such as feed, fuel or spray;
• Investments relating to non-agricultural animals;
• Purchase and installation of renewable energy investments (including anaerobic digesters);
• Amenity horticulture (landscaping, turf laying, etc.)
• Phase 3 utilities e.g., Costs associated with the supply of electricity to the farm or upgrading from single phase to three phase;
• Items of equipment that have received grant from other grant schemes;
• Items used in full or part for any other non- agricultural business or domestic purposes;
• Items that have been supplied by the applicant to his or her own farm business;
• Payments made for items in cash;
• Expenditure incurred or payments made before the date of a Letter of Offer, including deposits;
• Claims received by DAERA after the date stated in the Letter of Offer;
• Value Added Tax (VAT) on eligible project costs (except where it cannot be reclaimed from HM Customs and Excise);
• Planning permissions;
• Computer hardware which is not solely required for the project, such as standalone pc, laptop, printer etc.;
• Professional fees (Pre-Letter of Offer);
• Training on the use of buildings or items;
• Subscription charges on items;
• Items purchased using hire purchase;
• Warranties;
• Insurance;
• Running costs;
• Financial charges and bank interest;
• Purchase of land;
• Zero-grazers; and
• Support will not be provided for proposals (for either construction or equipment) which increase confinement of cattle (dairy or beef) i.e., which would lead to an increase in time housed and a decrease in the average number of days (including partial days) for cattle grazing outside.