Sector expertise
R&D Tax Credits for Agriculture and AgriTech Companies in Ireland
Agriculture and agritech businesses often solve technical problems through crop science, animal health, automation, data systems, field trials and process improvement. If your team is developing new growing methods, improving yield, reducing inputs, building farm technology or validating new environmental approaches, the work may qualify for R&D Tax Credit support.
Sector innovation
Innovation in agriculture and agritech
The sector includes farms, growers, food producers, agri-equipment businesses, agronomy providers, animal health companies, precision agriculture teams and technology developers working with land, crops, livestock or supply chains. Many projects involve uncertainty in biology, growing conditions, inputs, sensors, data, automation, yield, resilience or scale-up.
This can include work across:
- Crop, soil and growing method development
- Livestock health, welfare and productivity improvements
- Precision agriculture, sensors and farm data systems
- Automation, robotics and machinery integration
- Input reduction, nutrient management and water efficiency
- Controlled environment agriculture and vertical farming
- Field trials, pilot plots and technical validation
- Post-harvest handling, storage and quality improvement
- Waste, emissions and resource reduction
- Bio-based products, materials and circular economy work
- Innovation grants and R&D Capital Allowances readiness
For R&D Tax Credit purposes, the key question is not whether the project improves farm performance or sustainability. It is whether competent professionals faced scientific or technological uncertainty and carried out systematic work to resolve it. For a clear breakdown of how your business might qualify, book a free consultation with our specialists.
A note from Kirsten
For agriculture and agritech R&D claims, evidence and clarity matter.
Agriculture claims can be complex because operational trials, seasonal variation and genuine R&D often sit close together. Our role is to help explain the uncertainty, separate qualifying activity from routine production, and connect technical evidence to the claim.
Kirsten Winsryg
Irish Lead, InnoFund
- 20+ years in corporate accountancy, grant and audit management.
- Specialist support for Irish R&D Tax Credit claims.
- Technical, financial and Revenue-side compliance support for innovation funding claims.
Client experience
Agriculture & Agritech Companies Recommend InnoFund
Practical support from a multidisciplinary team that understands both the technical work and the claim.
Clear boundaries
Not every agriculture or agritech project qualifies for R&D Tax Credits.
Routine farming, normal trials and standard operational improvement will usually fall outside the scope of R&D.
Examples of work that may not qualify include:
- Routine crop or livestock production using established methods
- Standard seasonal testing or normal quality checks
- Simple purchase or installation of off-the-shelf equipment
- Minor process changes with predictable results
- Commercial field comparisons without technical uncertainty
- Market research, branding or customer trials alone
- Known efficiency projects based on existing best practice
Many agriculture projects contain both qualifying and non-qualifying activity. A farm, food or agritech project may still include eligible R&D if part of the work involved resolving genuine uncertainty in biology, equipment, data, process design, validation or environmental performance. Have specific questions about your project's eligibility?
Eligible expenditure
Eligible R&D costs for agriculture and agritech businesses
Agriculture and agritech businesses may be able to include a range of qualifying costs where they relate directly to eligible R&D activity, including:
- Employee costs for agronomists, engineers, scientists, developers, technicians and technical leads
- Employer PRSI, pension contributions and other relevant employment costs
- Subcontracted R&D, subject to the relevant rules and limits
- Trial materials, crop inputs, prototypes, field testing and consumables
- Software, data, sensors and monitoring systems used directly in qualifying R&D
- Relevant overheads and apportionments where properly evidenced
The correct treatment of field trials, seasonal data, prototypes, consumables, subcontractors, grants, staff apportionment and capital expenditure is especially important for agriculture claims. InnoFund reviews the technical and financial position together so the claim is accurate and defensible.
Evidence & scrutiny
Revenue risk areas for agriculture and agritech R&D claims
Revenue may ask a company to explain what scientific or technological advancement was sought, what uncertainty existed and what evidence supports the claim. Agriculture claims should be more than a list of yield improvements, sustainability benefits or commercial outcomes.
Common risk areas include:
- Claims focused on commercial improvement rather than scientific or technological uncertainty
- Weak explanation of the baseline crop, livestock, process or technology
- Poor separation between routine farming and qualifying R&D
- Insufficient records of trials, failures, iterations or decision points
- Over-claiming standard field work, quality checks or operational activity
- Unclear treatment of subcontractors, grants, trial materials or consumables
Unsure if your R&D efforts qualify?
Sector specialisms
Explore Agriculture & Agritech in more detail
Your next step
Do not guess. Know whether your agriculture or agritech work qualifies.
Have an agriculture or agritech project you want to discuss. InnoFund helps separate routine operational work from genuine R&D so claims are accurate, compliant and properly evidenced.
- 30 minutes
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