Application Process for the Afforestation Scheme
Application Process for the Afforestation Scheme
The annual forestry premium is exempt from income tax, but the revenue commissioners have stated that income from the annual forestry premium is subject to the income levy.
The premium rates payable are determined by the categories of the land together with the 3 species and area planted.
WOODLAND IMPROVEMENT SCHEME
This element of the Woodland Improvement Scheme applies to young broadleaf woodlands planted after 1980, and are suitable for tending or thinning. Grant aid for the approved area is available for either tending or thinning depending on which is the most appropriate to the site.
Grant - €750 per Ha
FOREST ROAD SCHEME
The Forest Service provides grant aid for the construction of harvesting roads. In order to facilitate the successful thinning and clearfell of a forest crop, access by timber trucks is essential. The Forest Service grant aid harvesting roads to a density of 20m/ha and €35 to the linear metre. This covers 80% of the total cost.
The Forest road grant will be payable in two instalments of 80% and 20%. The first instalment will be paid on completion of the road to the standard required. The second instalment will be paid when at least half of the area served by the road is harvested. Where at least half of the approved area is not thinned/harvested within 3 years of the date of the first instalment payment, the final payment of 20% will be forfeited. Special Construction Works must be built to the required standard with no additional grant aid provided in excess of €35 per metre.
★Timber must be ready for harvesting within the next 2 years.
★The length of road that will be grant aided is based on the total area of the plantation and the presence of existing harvesting road.
★Grant aid will not be given in excess of 20m/ha or €35 per linear metre.
★Existing roads within a plantation may require upgrading at the time of harvesting and this will be grant aided.
The forest road grant is intended for forest purposes only. Cooperative ventures involving joint or shared access between adjoining forests is advised. All proposed new entrances/lay-bys should be discussed with the county council local engineer and written approval supplied. Prior to initial establishment, issues relating to plantation access and rights of way should be identified and resolved. Ideally the minimum width of access routes should be 7m.
All proposed forestry developments must receive the prior written approval of the Forest Service. All applications will receive the premium levels paid currently for areas greater than or equal to 6 ha but less than 12 ha. However, the premium rates for unenclosed land have been reduced. The amount of unenclosed land in any application for financial approval cannot exceed 20% of the total area. This also applies to the Native Woodland Establishment Scheme. The 10% broadleaf requirement, site permitting, remains in place. This requirement may now be met by (1) plots of broadleaves (2) additional broadleaves planted for landscape and environmental reasons.