HORSE owners with agricultural land may receive a message from their agricultural adviser asking them to declare their “fertiliser closing stock”. For those who regard their holding primarily as an equestrian property rather than a conventional farm, it can be difficult to know what this means or why it applies.

The requirement comes from the Department of Agriculture, Food and the Marine (DAFM), rather than individual agricultural consultants, and forms part of Ireland’s National Fertiliser Database (NFD).

Introduced in 2023, the NFD records the movement of fertiliser, including chemical fertilisers and lime, through the agricultural system. Fertiliser merchants report sales, while farmers and other registered Professional Fertiliser End Users are required to provide certain information, including an annual declaration of the fertiliser remaining on their holding.

This is known as the closing stock.

For example, if a horse owner purchased 500kg of fertiliser for their grazing during the year and used all of it, their closing stock would be zero. If 100kg remained in the shed at the relevant declaration date, 100kg should be recorded, along with the fertiliser type.

Declaring zero

Importantly, declaring zero closing stock does not mean declaring that no fertiliser was used. It simply means that none remains on the holding.

Why does the Government want this information?

The National Fertiliser Database was introduced to improve the traceability of fertiliser use in Ireland and support compliance with environmental and agricultural requirements, including Ireland’s Nitrates Action Programme.

Because fertiliser suppliers also submit information, DAFM has a record of fertiliser supplied to registered holdings. Closing-stock information helps provide a fuller picture of fertiliser movements and use.

The information can also be relevant to agricultural schemes and regulatory requirements, where the amount or type of fertiliser that can be applied is restricted. This may include land entered into environmental schemes, such as ACRES or land subject to particular nutrient-management requirements.

Individual holding

Simply purchasing or using fertiliser does not, in itself, put a farmer or horse owner in breach of BISS, ACRES or other schemes. What matters is whether fertiliser use complies with the rules applying to the individual holding and parcels concerned.

Why does it apply to horse owners?

The system is not confined to dairy, beef or tillage farmers. Someone using fertiliser professionally on equestrian grazing may also be registered as a Professional Fertiliser End User.

Agricultural advisers can make the declaration on a client’s behalf, which explains why horse owners may receive requests directly from their consultant.

The practical message is straightforward: check the shed. If no fertiliser remains, a zero closing-stock declaration may be correct. If bags or other fertiliser remain, tell your adviser the quantity and product rather than allowing a zero return to be submitted.