(1)

Commission Implementing Decision (EU) 2022/696 (2) granted Ireland a derogation pursuant to Directive 91/676/EEC, allowing Ireland to apply livestock manure containing up to 250 kg nitrogen per hectare per year on farms with at least 80 % grassland. Pursuant to Article 12(3) of that Implementing Decision, as from 1 January 2024, the amount of manure that may be applied to the land is 220 kg nitrogen per hectare per year in areas draining into polluted waters or waters at risk of pollution or areas with worsening trends. Implementing Decision (EU) 2022/696 applies until 31 December 2025.

(2)

On 25 September 2025, Ireland communicated to the Commission its request for a new derogation and, in view of that, to present a request containing a justification on the basis of the objective criteria specified in point 2, third subparagraph, of Annex III to Directive 91/676/EEC.

(3)

Requests for a derogation under Directive 91/676/EEC should be justified on the basis of the objective criteria specified in point 2, third paragraph of Annex III to that Directive and be underpinned by the necessary environmental assessments under other Union law, in particular those required pursuant to Council Directive 92/43/EEC (3), and Directives 2000/60/EC (4) and 2001/42/EC of the European Parliament and of the Council (5).

(4)

The impacts of a new derogation and the new Nitrate Action Programme are also to be assessed in the context of Directive 92/43/EEC. In this regard, the judgment of the Court of Justice of the European Union (CJEU) in case C-293/17 (6), providing interpretation of Article 6(3) of that Directive, requires that projects involving the application of fertilisers on land and the grazing of cattle are subject to an appropriate assessment of its implications on the sites concerned, unless objective circumstances make it possible to rule out with certainty any possibility that those projects, individually or in combination with other projects, may significantly affect those sites.

(5)

At the same time, pending case C-531/24 (7), referred to the CJEU by the High Court of Ireland on 1 August 2024, raises questions on the interpretation of Directive 91/676/EEC with regard to the requirements to be met under Directives 92/43/EEC, 2000/60/EC, and 2001/42/EC in connection to the granting of derogations under Directive 91/676/EEC. In particular, these questions concern the sufficiency and adequacy of the assessments carried out with regard to Ireland’s 2022-2025 Nitrate Action Programme and, accordingly, the validity of the national derogations granted in accordance with that programme to determine their environmental impacts on protected habitats and species. The questions raised in that case also concern the application of Article 6(3) of Directive 92/43/EEC and whether the derogations would not cause a deterioration of the status of a body of surface water or jeopardise the attainment of good surface water status or of good ecological potential and good surface water chemical status in line with Directive 2000/60/EC.

(6)

The judgment in case C-531/24 is not likely to be delivered before the last quarter of 2025.

(7)

The interpretation on the specific aspects of the relevant instruments of Union environmental law sought from the CJEU in case C-531/24 is critical to enable Ireland to identify and carry out the necessary assessments and eventually present a complete and thorough derogation request containing a justification on the basis of the objective criteria specified in point 2, third subparagraph, of Annex III to Directive 91/676/EEC and to ensure compliance with other Union law. Guidance from the CJEU may also have direct impact on the parameters that the Commission needs to assess and take into account when interpreting and applying those instruments.

(8)

Indeed, on 31 July 2025, Ireland expressed its commitment to complete the legally required assessments on the environmental effects of a potential new derogation as required by Union law. In doing so, Ireland will need to take account of the interpretation provided by the CJEU in case C-531/24.

(9)

Ireland will need to finalise the assessments of the environmental effects of a potential new derogation as required by Union law by 31 December 2028 at the latest in order for their conclusions to be reflected in the application of Directive 91/676/EEC and the national transposing legislation, including for presenting a complete and thorough request for any future derogation based on all the necessary assessments in line with the legal guidance from the Court.

(10)

In the meantime, it is appropriate for this Decision extending the current derogation to provide for certain additional conditions to be applied for derogation farms in catchments with persistent and significant challenges as part of a precautionary approach. Those additional conditions may be reviewed based on the conclusions of Ireland’s assessments.

(11)

The data Ireland provided in the context of the reporting obligation set out in Article 10 of Directive 91/676/EEC show that, for the 2020-2023 period, the waters were generally of good quality. In this regard, 99 % of all monitoring stations for groundwater in Ireland had mean nitrate concentrations below 50 mg/l, and 78,5 % of those monitoring stations had mean nitrate concentrations below 25 mg/l. All monitoring stations for surface water in Ireland had mean nitrate concentrations below 50 mg/l, and 99,1 % of those monitoring stations had mean nitrate concentrations below 25 mg/l. Furthermore, 27,5 % of the surface water monitoring stations reported eutrophication or risk of eutrophication. Regarding trends for groundwater, 29,7 % of groundwater monitoring stations reported an increase of nitrate concentrations, 56,4 % reported stable trends and 13,8 % reported decreasing trends. As regards trends for surface water, 14,5 % of surface water monitoring stations reported an increase of nitrate concentrations, 74,9 % reported stable trends and 10,6 % reported decreasing trends.

(12)

Data published in August 2025 by the Irish Environmental Protection Agency for the 2022-2024 period on the nitrogen load reductions required to achieve environmental objectives in major Irish rivers show that the gap to target remains very high for the Barrow (38 %), the Slaney (31 %) and the Nore (16 %) and has increased for the Blackwater (from 6 to 11 %) compared to the 2017-2019 period.

(13)

Ireland’s total production of manure from livestock has increased in recent years. Cattle, pig and sheep manure production increased respectively by 2 %, 2 % and 8 % from the 2016-2019 period to the 2020-2023 period. The area of utilised agricultural land decreased by 3,4 % in the 2020-2023 period compared to the 2016-2019 period, and the average nitrogen loading from livestock manure in the 2020-2023 period was 120 kg nitrogen/ha, compared to 113 kg nitrogen/ha in the 2016-2019 period. Mineral nitrogen fertiliser application per hectare of utilised agricultural land decreased by 2,2 % in the 2020-2023 period compared to the 2016-2019 period.

(14)

On 6 September 2024, Ireland notified to the Commission the publication of its third river basin management plan in accordance with Article 15 of Directive 2000/60/EC. That plan sets out a roadmap to restore Ireland’s waterbodies to ‘good’ status or better and to protect them. The Commission is currently in the process of analysing that plan.

(15)

On 8 August 2025, in accordance with Article 17 of Directive 92/43/EEC, Ireland sent the Commission its report on the implementation of the measures taken under that Directive. That report included information concerning the conservation measures referred to in Article 6(1) of that Directive and an evaluation of the impact of the conservation measures on the conservation status of the natural habitat types listed in Annex I to that Directive and the species listed in Annex II to that Directive as well as the main results of the surveillance referred to in Article 11 of that Directive.

(16)

As a result of the mid-term review carried out in 2023 in accordance with Article 12 of Implementing Decision (EU) 2022/696, in 2025, Ireland reinforced its Nitrate Action Programme pursuant to European Union (Good Agricultural Practice for Protection of Waters) (Amendment) Regulations 2025 (8), including, by reducing fertiliser allowances. Those additional reinforced regulatory measures should be reflected in Articles 6 to 9 of Implementing Decision (EU) 2022/696. Furthermore, Ireland also introduced a EUR 60 million Farming for Water support scheme for farmers to address water-related challenges in agriculture. That scheme includes financing for measures at farms to reduce nitrate leaching and soil erosion.

(17)

On 8 December 2025 Ireland adopted a new Nitrate Action Programme (9) which reflects the requirements set out in Articles 4 to 12 of Implementing Decision (EU) 2022/696 and also envisages additional and reinforced measures to comply with the objectives of Directive 91/676/EEC.

(18)

In the new Nitrate Action Programme Ireland envisages to increase the required slurry and soiled water storage capacity on livestock farms as of 2028. This aims to reduce the risk of point source losses and the risk of nutrient loss from land and allow targeted application of nutrients when required by growing crops. Those measures reflect current knowledge of advancements made in dairy breeding and associated farming systems, which indicates that the volume of slurry produced by the average dairy cow in Ireland is 21 % higher than existing regulatory values and the volume of soiled water produced from a dairy cow is 43 % higher.

(19)

Ireland also includes additional measures to improve the nutrient distribution on fragmented dairy farms by applying a lower nitrate allowance where it cannot be demonstrated that livestock manure is being spread across all of a farm’s lands instead of just on certain areas. On fragmented farms, milking cows predominantly graze on the land that can be accessed from the milking parlour. Those lands may then receive a higher proportion of the farm’s livestock manure nitrogen due to their close proximity to the farmyard. While a farm’s nutrient allowance is based on the total land area being farmed, the nutrient distribution on fragmented farms might not extend to land further away from the farmyard for practical and economic reasons.

(20)

The additional measures on storage capacity and improvements in the distribution of nutrients on fragmented farms should be reflected in the conditions set out in Implementing Decision (EU) 2022/696.

(21)

This Decision is therefore adopted in the framework of the Nitrate Action Programme pursuant to the European Union (Good Agricultural Practice for Protection of Waters) Regulations 2022 (10) as amended in 2025, and in the context of the Irish Action Programme as implemented in Statutory Instrument No 588 of 2025.

(22)

The Nitrate Action Programme adopted in 2022 brought about a 10 % reduction in the chemical nitrogen allowances for derogation farms in 2022 and an additional 5 % reduction in 2025. However, the chemical nitrogen allowance remains higher for derogation farms than for other farms. A recent Irish study published by Teagasc in September 2025 concluded that the 5 % reduction in the maximum chemical nitrogen allowance for derogation farms resulted in a 2,4 – 3,3 %. decrease in modelled nitrate leaching. The reduction was highest for the farms with the highest chemical nitrogen allowances. In catchments with persistent and significant challenges in reaching load reduction targets for nitrogen, for 2028 a further reduction in the chemical nitrogen allowances on derogation farms is therefore appropriate as a precautionary measure.

(23)

Restricting the application of chemical and organic fertilisers along open surface waters is one of the main measures under Directive 91/676/EEC. Unfertilised buffer strips increase the nutrient residence time in the field as a whole. This increases the possibility both of the soil retaining phosphorus and of nitrates denitrifying. The new Nitrate Action Programme prohibits the application of chemical fertilisers within 3 m of surface waters while maintaining the restriction on the application of organic fertilizer or soiled water within 5 m of surface waters and 10 m where the land has an average incline greater than 10 % sloping towards water. On derogation farms, the inputs of both manure and chemical fertilizers are higher than on other farms. For 2028, in catchments with persistent and significant challenges in reaching load reduction targets for nitrogen, the implementation of a wider buffer on derogation farms is therefore appropriate as a precautionary measure.

(24)

The additional conditions on chemical nitrogen allowance and buffers along surface waters for derogation farms reflect a risk based and targeted approach for the catchments with persistent and significant challenges with nitrogen emissions and should also be reflected in Implementing Decision (EU) 2022/696.

(25)

The conditions on chemical fertiliser reduction and buffer zones for derogation farms in catchments with persistent and significant challenges with nitrogen emissions should apply in addition to the conditions applicable to derogation farms set out in Implementing Decision (EU) 2022/696, including those inserted through this Decision. Particularly important are the requirements on liming, registration in the Irish fertilizer database, stocking rates outside a 30 km radius, calculation of nutrient balance, mandatory training, specific rules on biodiversity-friendly maintenance of hedgerows, and protein content in feed concentrates.

(26)

The national programme of administrative controls, inspections and sanctions regarding compliance by grassland farms covered by authorisation with the conditions set out in Articles 5 to 9 of Implementing Decision (EU) 2022/696 should be extended to cover the additional conditions set out in Article 9a to this Decision.

(27)

Given the pending case C-531/24, referred to the CJEU by the High Court of Ireland, which will further clarify the requirements to be complied with by the Irish authorities under Directives 92/43/EEC and 2000/60/EC in the context of a derogation request under Annex III to Directive 91/676/EEC, it may be appropriate for the conditions set out in this Decision to be reviewed following the preliminary ruling of the CJEU in that case.

(28)

Taking into account the specific circumstances of the case and the need to ensure legal certainty and the robustness of the next steps, it is appropriate and prudent to exceptionally extend the application of Implementing Decision (EU) 2022/696 for a limited period of time of three years, subject to additional conditions, so that the legal framework for granting a new derogation to Ireland can be clarified and Ireland is accordingly allowed to adjust the assessments and its legal framework to the guidance to be provided by the CJEU.

(29)

Implementing Decision (EU) 2022/696 should therefore be amended accordingly.

(30)

The measures provided for in this Decision are in accordance with the opinion of the committee established by Article 9 of Directive 91/676/EEC,

(1)

the following Article 3a is inserted:

(2)

in Article 5, the following subparagraph is added:

‘As of 1 January 2028, in addition to the requirements set out in the first subparagraph, authorisations in areas draining into the Barrow, Slaney, Nore and Blackwater rivers and their tributaries shall be granted subject to the conditions laid down in Article 9a.’

(3)

Article 6 is amended as follows:

(4)

in Article 8, the following paragraphs 6, 7 and 8 are added:

(5)

Article 9 is replaced by the following:

(6)

the following Article 9a is inserted:

(7)

Article 11 is replaced by the following:

(8)

in Article 13, first paragraph, the following point (j) is added:

(9)

Article 14 is replaced by the following:

‘This Decision shall apply in the context of the Irish Action Programme as implemented in Statutory Instrument No 113 of 2022, European Union (Good Agricultural Practice for Protection of Waters) Regulations 2022, as amended, and in the context of the Irish Action Programme as implemented in Statutory Instrument No 588 of 2025.

This Decision shall apply until 31 December 2028.’