Explore the agricultural innovation journey
IRELAND / FROM IDEA TO IMPACT
The agricultural innovation journey.
You see the opportunity.
We help you explore its potential.
Funding. Expertise. Innovation. Growth.


- 1. Spot an Opportunity →
- 2. Innovation Funding →
- 3. University Partnerships →
- 4. R&D Tax Credit →
- 5. InnoGuard® →
- 6. Knowledge Development Box →
- 7. Further Invest in Innovation →
STEP 01 / 08
Spot an opportunity
Turn a practical farm or production challenge into a clear project.
- Define the problem and the outcome you want.
- Record today's limitations and the ideas worth testing.
With InnoFundExplore whether research, expertise or funding could help.
An innovative idea alone does not establish eligibility.
Talk through your idea↗STEP 02 / 08
Find your innovation funding
Match your proposed investment to support your business may qualify for.
- Check the scheme, eligible costs and approval before committing.
- TAMS 3 covers specified farm buildings and equipment.
With InnoFundOrganise costs and identify the right questions.
Rates, eligibility and interactions with tax support depend on the scheme.
Explore TAMS 3↗STEP 03 / 08
Build research partnerships
Bring specialist research expertise to a question your team cannot resolve.
- Define the technical question, trials and evidence needed.
- Check agency, company and project criteria before applying.
With InnoFundFrame the challenge for potential research partners.
Innovation Vouchers exclude agricultural-sector SMEs; Innovation Partnerships are not available to every business.
Explore research partnerships↗STEP 04 / 08
Explore R&D tax credits
Explore relief for qualifying scientific or technological R&D.
- Companies within Irish corporation tax must satisfy advancement and uncertainty tests.
- 35% applies to accounting periods whose specified return date is on or after 23 September 2027.
With InnoFundReview technical work, trial records and relevant costs.
Earlier periods may use different rates. Routine farming, standard equipment purchases and ordinary improvements do not qualify by themselves.
Calculate your R&D opportunity↗STEP 05 / 08
Protect it with InnoGuard®
Understand the knowledge and technology that could become valuable business assets.
- Identify software, processes, systems and specialist know-how.
- Review ownership, disclosure and suitable protection with specialist advice.
With InnoFundConnect your innovation records to IP and commercial plans.
Appropriate protection varies; protection and commercial returns are not guaranteed.
Discuss your intellectual property↗STEP 06 / 08
Knowledge Development Box
Explore a potential 10% effective corporation tax rate on qualifying IP profits.
- The 10% rate applies from 1 October 2023.
- Check company, asset, R&D expenditure and profit-calculation conditions.
With InnoFundConnect qualifying R&D, its IP and the income generated.
Not general farm profits. Current relief covers accounting periods beginning before 1 January 2027.
Explore the Knowledge Development Box↗STEP 07 / 08
Reinvest in innovation
Plan the next investment around capability, costs and the support available.
- Separate equipment, facilities and other expenditure.
- Check ownership, timing and records before committing.
With InnoFundReview capital allowances and other potentially relevant support.
Eligibility varies. Grants, allowances and R&D credits interact; headline benefits cannot simply be added.
Discuss your next investment↗
8. Grow Your Farm Business
What could your next idea make possible?
Turn what you have learned into your next growth opportunity.
How InnoFund can help +
More possibility. A stronger future.
- Review scale, reliability and potential markets.
- Keep records as new technical questions emerge.
With InnoFundConnect your next step with research, funding, IP and investment plans.
Previous claims or awards do not automatically qualify the next project.
Plan your next conversation↗Sources and eligibility notes +
This journey outlines possible routes, not an entitlement to funding or tax relief. Eligibility depends on the applicant, activity, expenditure and timing. Scheme conditions can change. Grants and tax supports must be reviewed together rather than added automatically. Discuss your own circumstances with an appropriately qualified adviser before committing to a claim or investment.
Editorial sources reviewed: 2026-09-24. Check the current programme conditions before acting.
- Finance Act 2025, section 35 — R&D credit rate and commencement
- Revenue — qualifying criteria for the R&D tax credit
- Revenue — Knowledge Development Box
- Enterprise Ireland — Innovation Voucher programme
- Enterprise Ireland — Innovation Voucher terms of reference
- Enterprise Ireland — Innovation Partnership Programme
- Department of Agriculture, Food and the Marine — TAMS 3