Rural Payments and Services

Below is a summary of the key steps you'll need to take and information you'll need, to apply for the Sustainable Agriculture Capital Grant Scheme (SACGS) and claim your funding.

• Have a look at the list of items supported through SACGS to see if there are any you are interested in.
• If there are items you are interested in applying for, check if you are eligible by reading the “Who can apply?” section of this guidance.
• Ensure you are registered with SGRPID and have a Business Reference Number (BRN). If not registered you need to register.Ensure you have a username and password for Rural Payments and Services. If you do not have an online account on Rural Payments and Services, then you will need to register for one or mandate an Agent or Business Representatives to maintain and submit the Single Application Form to allow them to submit an application on your behalf.
• Check that your business contact email address on Rural Payments and Services is correct. If not, update it. Check that the bank details we hold for your business are up to date. If not, update them.
• Gather the information you will need to supply in your application by reading the “What information will I need to supply” section of this guidance.
• Submit your application online using the Manage Applications and Claims Service Portal by 01 June 2022. Applications cannot be submitted after this date.
• Your application will then be verified and assessed by the Scottish Government Rural Payments and Inspections Division (SGRPID).
• If your application is successful, you will be notified by email that an offer of grant has been made to you.
• You will have 14 days to accept your offer of grant via the Manage Applications and Claims Service Portal. If you do not accept your offer within 14 days the offer will be withdrawn and you will be unable to participate in the scheme.
• Only once you have accepted your offer of grant can you buy all the items listed in your offer of grant, ensuring they meet the relevant item specification(s) listed in Annex A of this guidance. If any of the items claimed do not meet the minimum specification your full claim will be rejected and you will not be eligible for any support.
• If you do not already have one you will be asked to confirm you agree to obtain either a Carbon Audit or a Nutrient Management Plan before claiming your grant.
• Once you have purchased, installed and made operational all of the items in your offer of grant, submit a claim for payment via the online Manage Applications and Claims Service Portal, as detailed in the “How to claim your grant” section of this guidance. Claims must be received by 31 March 2023.
• Claims are paid into your bank or building society account registered with SGRPID.

This guidance explains the aims of Sustainable Agriculture Capital Grant Scheme (SACGS)

The Sustainable Agriculture Capital Grant Scheme (SACGS) is a capital grant that offers funding for eligible businesses so that they can invest in equipment to reduce harmful ammonia emissions and reduce adverse impacts on water quality resulting from the storage and spreading of livestock slurry and digestate.

This guidance explains what the SACGS grant is for, who is eligible, the information you need to apply for the 2022 scheme and, if your application is successful, how to claim your funding.

The main objectives/expected outcomes of the scheme is to support Scottish Agriculture’s contribution to Scotland’s statutory emissions reductions targets through:

• protecting and improving the natural environment;
• reducing ammonia emissions from farming operations;
• supporting sustainable farming;
• supporting sustainable land use

2.1 Legal basis

The Sustainable Agriculture Capital Grant Scheme is operated using section 153 of the Environmental Protection Act 1990 (the 1990 Act). This provides the Scottish Ministers with a wide range of grant making powers in the field of environmental protection and includes the power to give financial assistance for the purposes of the Convention on Biological Diversity (s.153 (1) (z)).

2.2 World Trade Organisation (WTO) Agreement on Agriculture Classification

The EU State aid rules, which were developed and adopted to support the EU ‘Single Market’, no longer apply to subsidies granted in the UK.

All agricultural subsidies now fall under the WTO Agreement on Agriculture (AoA) rules and follow a notification process co-ordinated by the UK Co-ordinating Body.

Under WTO, agricultural subsidies are identified by “boxes”.

• Green box measures are seen as not trade distorting and not subject to any limits.
• Blue box cover production limiting schemes and are not subject to any limits.
• Amber box measures are those that are judged to have a distorting effect on trade and are subject to reduction commitments.

The Sustainable Agriculture Capital Grant Scheme is classified as a Green box measure under the WTO Agreement on Agriculture (AoA).

2.3 How is this scheme different to the pilot scheme?

The scheme is similar to the pilot scheme, with some key enhancements:

• The focus of the scheme is to reduce ammonia emissions.
• The list of items that can be applied for has been reviewed and updated. The item specifications may have changed for items that were previously available under the pilot scheme, so you will need to check these carefully.
• You will be required to have obtained or agree to obtain a Carbon Audit or Nutrient Management Plan at the point of claiming your grant.
• The application process is now online and more user friendly.

2.4 What are the grants for?

The equipment selected for inclusion in the Sustainable Agriculture Capital Grant Scheme have been chosen for their effectiveness in reducing harmful ammonia emissions and reduce adverse impacts on water quality resulting from the storage and spreading of livestock slurry and digestate.

Only equipment listed at Annex A is eligible for support through this grant scheme.

Items must be purchased through a supplier or manufacturer. You must not buy your items from a supplier that you or your business are part of or linked to in any way.

Grant funded items are only to be used for agricultural purposes on Scottish farms and crofts.

2.5 How much money can you apply for?

The maximum amount of aid a single farm business can receive is £20,000. Only one application and claim is allowed per business/Business Reference Number (BRN) per funding round.

Grant awards will be based on 40% of the standard cost listed in Annex A. Businesses located in the Highlands and Islands (HIE area) will receive a higher grant rate of 50% (in acknowledgement of the higher cost involved with transporting goods to these areas).

The standard cost for each item in Annex A is the maximum fixed price that we will base your grant payment on.

At the point of claiming payment we will require proof of purchase and payment to be submitted to verify the amount paid for a specific item. If the invoiced amount is less than the standard cost we will base the grant on the lesser amount. We will not increase the award if the invoiced amount is greater than the standard cost.

For example, if the standard cost is £7,500, and the actual amount you pay is £7,000, you will receive 40% of £7,000 (or 50% if your Business is located in the Highlands and Islands).

You must buy all the items detailed in part 2 of SCHEDULE 1 in your offer of grant letter and submit your claim for payment by 31 March 2023. The items you purchase must meet the minimum specifications shown in Annex A.

Only brand-new items can be funded through SACGS. Ex-demonstration, second hand, part exchange and ‘try before you buy’ items are not eligible. If you claim for these items your whole claim will be rejected.

These items are only available as retro fit items purchased in their own right. Items purchased as part of a factory fit on a new piece of machinery are not eligible.

There is no need for you to provide quotes for any item with your application but you will need to provide an invoice and proof of payment with your claim.

The standard cost is net of VAT. There is no option to claim inclusive of VAT if you are not eligible to reclaim it.

You can buy an item that exceeds the specification described in Annex A, but you will only receive a grant based on the standard cost specification.

2.6 Project funding

You need to be aware that if your application is approved, you must have sufficient funds to pay for the items upfront before you get your grant payment.

Only one application and claim is allowed per business/Business Reference Number (BRN) per funding round. Once you have purchased all the items that were approved for funding under this scheme you can submit a claim to receive your grant award.

The remainder of the project costs must be paid for with money from private sources like savings, bank loan or credit card. Items purchased using Hire Purchase or Leasing are not eligible.

You can’t use part exchange of goods as evidence of payment. Payment for goods claimed under SACGS must be made in full for the value of the goods shown on the invoice. If the part exchange is against non-grant funded items, ask the supplier to invoice these separately. You must also make sure no items in your application are replacements covered by an insurance claim.

You cannot fund the remainder of your project costs with other public funds.

The items must be used for the purpose they were intended for at least five years from the date the grant is paid.

2.7 Are the items you want to buy eligible?

We are not able to provide details of the makes and models of the equipment covered under this scheme. The items must meet the minimum specification given in Annex A. If you want to check if a particular item is eligible, please email SACGS@gov.scot with the make and model and a link to the supplier’s website so we can confirm.

If you submit your application and realise you have made a mistake, and the application window is still open you can ask to withdraw and submit a new application.

You will be unable to submit an application once the application window has closed.

3.1 Who can apply?

Scottish farmers, crofters and agricultural contractors (based in Scotland), can apply for this grant if they:

• store and/or spread slurry or digestate,
• are registered for funding with SGRPID
• have a Rural Payments and Services username and password and
• have obtained or agree to obtain a Carbon Audit or a Nutrient Management Plan (these will be required to be provided at the point of claiming grant to receive payment).

Agents and Business Representatives mandated to maintain and submit Single Application Forms on behalf of a farmer or crofter, can submit an application on behalf of their clients.

The following are not eligible to receive the grants:

• non departmental public bodies
• Local Authorities
• Crown bodies

You must not apply for a grant on the same items that you have already received funding for under any other grant schemes.

3.2 How do you apply?

Applications are made online via the ‘Manage Applications and Claims Service Portal’ which can be accessed from the SACGS page on Rural Payments and Services.

To submit an application you will need to:

• be registered for funding with the Scottish Government Rural Payments and Inspections Division (SGRPID) and
• have an active Rural Payments and Services account.

If you are not registered or do not have an account or do not know your login details, visit Rural Payments and Services.

We will send all notifications about the scheme via email. To ensure you receive notifications you should ensure the email address SGRPID have for your business on Rural Payments and Services is correct. If it isn’t you should update it.

Your online application should take no more than 20 minutes to complete.

Please complete all relevant questions and do not move away from the webpage or close the internet browser until you have submitted your application. You will not be able to save your application and return to it later.

If you enter information which is incorrect or in the wrong format, a prompt will appear telling you how to correct this. You will not be able to continue until you have added the information needed.

3.3 When can you apply?

The scheme opens for applications on 26 April 2022 and closes to applications at midnight on 01 June 2022.

3.4 What information will you need to supply?

You will be required to supply the following information:

• Details of any contracting activities your business currently carries out
• Details relating to the Carbon Audit or Nutrient Management Plan you already have or if you do not have one, confirm which one you agree to obtain before you claim grant.
• Current livestock slurry or digestate storage capacity (m3 volume and number of weeks).
• Details of the quantity (m3) of livestock slurry and digestate you spread using your own equipment on an annual basis.
• Details of the quantity (m3) of livestock slurry and digestate you employ a contractor to spread for you on an annual basis (farmers and crofters only).

3.5 If you make a mistake on the portal or need to make any changes

You will be prompted to review the answers you have supplied after completing each section of the application and before you submit your application and will be able to change any of your answers before you submit your application.

If you knowingly or recklessly make a false statement to obtain payment of aid to yourself or anyone else, you risk prosecution. You also risk the loss of all the aid which you have claimed and may be prevented from claiming, or applying for, future aid.

If you submit your application and realise you have made a mistake before the deadline, you can ask to withdraw your application and submit a new application.

3.6 Withdrawing an application

You can withdraw your application at any time.

If you wish to withdraw your application, please email your request to SACGS@gov.scot detailing your reasons for withdrawal. You should include your Business Name, Main Location Code and Business Reference Number in your email.

With a limited budget there is potential for the scheme to be oversubscribed in terms of support requested versus scheme budget. To allow SGRPID to manage the scheme budget applications will be awarded a “Green Point” score. The total score each application achieves will help us prioritise funding if the scheme is over-subscribed.

If you have applied for an item(s) which is not deemed to be suitable for your business or that was funded through the pilot grant scheme they/it will be removed from your application. If you have other items on your application which are justified these can proceed through the assessment process.

We will prioritise grant support to applications that deliver the best outcomes of the scheme.

Once the application window has closed, your application and the items applied for will be allocated green points based on the following criteria:

• reducing ammonia emissions
• impact on sustainable agriculture
• impact on land use/nutrient management
• impact on efficiency

Farmers, crofters and agricultural contractors who have completed a valid Carbon Audit and/or a Nutrient Management Plan prior to applying will be credited with bonus “green points” for each valid Audit/Plan.

A valid Carbon Audit’s must have been prepared within the last three years and Nutrient Management Plans within the last five years at the point of applying for SACGS. If they are older a new Audit/Plan will be required.

If your application is successful these plans must be submitted with your claim for funding.

Farmers and crofters who did not receive funding through the pilot grant scheme will be credited with bonus “green points”.

You will not automatically get a grant. SACGS is expected to be highly competitive, and you are competing against all applications received and scored against the same criteria.

5.1 Definition of a Carbon Audit

For this scheme a Carbon Audit must be created using a recognised tool, which meets the PAS2050:11 standard (or a recognised ISO standards for life cycle assessment), such as the Agricultural Resource Efficiency Calculator (AgRE Calc ©) or equivalent. The Carbon Audit must have been completed or reviewed by an adviser accredited under the Farm Business Adviser Accreditation Scheme for Scotland (FBAASS) or equivalent with recommendations as to the actions that can be taken to reduce emissions.

The Carbon Audit must have been prepared less than three years prior to the point of applying for SACGS.

5.2 Definition of a Nutrient Management Plan

For this scheme an eligible Nutrient Management Plan must provide recommendations for crop nutrient requirements, based on soil analysis test results for pH, Phosphate (P), Potassium (K) and Magnesium (Mg).

The tests used to determine the nutrient status must be suitable for Scottish conditions and fertiliser recommendations must be based on relevant SRUC technical notes for the tested nutrients and for nitrogen. Any nutrients available from application of all fertilisers (including slurry and manure) must be taken into account when developing the plan.

The Nutrient Management Plan must be less than five years old at the point of applying for SACGS.

6.1 When will you hear about your application?

We will make a decision as soon as possible after the closing date of the application window. We can’t provide updates on individual applications until they have all been assessed and scored.

You must not order or buy any of the items in your application before you have accepted your offer of grant award. Doing this will make your application and claim ineligible.

6.2 Application successful

If your application is successful, we will send you an email to confirm an offer of grant has been made. You will need to log into the Manage Applications and Claims Service Portal to view the offer of grant and conditions of the grant offer. If you are content with the offer you must confirm you accept the offer within 14 calendar days of the date of the letter. Failure to accept your offer will result in the withdrawal of the grant offer.

Once you have confirmed your grant offer acceptance you will be able to order and purchase all the items detailed in part 2 of SCHEDULE 1 in your offer of grant letter.

NOTE: It is only after you have confirmed acceptance of the offer of grant can you order or buy your items.

The list of items detailed in part 2 of SCHEDULE 1 in the offer of grant cannot be amended and all the items must be purchased if you wish to proceed with your claim. You must purchase in full, take delivery of (and install if required) and claim for all items by 31 March 2023. If you have difficulty obtaining any of your items please see the –“Unable to get your item” section of this guidance.

6.3 Application rejected

If your application is rejected due to an eligibility reason, SGRPID will send you an email to confirm the reason why. This could be because:

• your application did not meet the minimum green score threshold
• you’ve received funding for one or more of the items in your application under another scheme
• you are not an eligible business

If you are not satisfied with our decision, you may wish to ask us for a review. You cannot ask for a review if your application is unsuccessful because the scheme is oversubscribed and did not meet the minimum green score threshold.

For further information on your right to request a review please refer to the Request a Review section of this guidance.

You will use the Manage Application and Claim Service to claim your grant. You will be required to enter the amount being claimed for each item you were offered a grant on and upload the supporting eligibility evidence.

The grant can only be claimed after you have bought, paid for, installed and made operational (if required) all the items detailed in part 2 of SCHEDULE 1 in your offer of grant award letter and have the Carbon Audit and/or Nutrient Management Plan you agreed to obtain at the application stage.

All items need to have been purchased after the date you accepted the offer of grant. If, you have difficulty obtaining your items please see Section - Unable to get your Item.

Your grant will be paid in a single instalment after you have submitted a completed claim, (with supporting eligibility evidence) and eligibility checks have been undertaken.

7.1 Who can submit the claim

To start a claim you will need your RPS User name and Password.

Farmers, crofters and Agricultural contractors registered as the Responsible person on RPS can submit a SACGS claim. Agents and business representative who are mandated to submit a Single Application Form (SAF) on behalf of a business can also submit a SACGS claim.

Agents and business representative will need to select the business they want to submit a SACGS claim for after they have entered your log in details. Only mandated businesses who have accepted a SACGS offer of grant will appear.

7.2 Eligibility evidence

In order to be eligible to receive support through SACGS you will be required to provide details from your Carbon Audit and/or Nutrient Management Plan (including soil analysis results) at the point of claiming your grant award.

You will be required to provide the following information:

• Geotagged photographs of items being claimed (that clearly show serial numbers) in situ and operational,
• Suppliers invoices that detail the items purchased, the date purchased and the amount paid
• Bank/credit card statements (referencing payment of item(s)) – please note all items must be purchased by the business being awarded the grant.

7.3 Geotagged photographs

RPID are using geotagging information within digital photos as a way of verifying items claimed for the Sustainable Agriculture Capital Grant Scheme (SACGS).

A Geotagged photograph includes location information within a digital photograph’s stored data. Most mobile phones that can connect to the internet and that have a camera will record GPS (Global Positioning System) coordinates automatically. They can also record the date and time the photograph was taken.

The use of geotagged photographs reduces the need for RPID to carry out on farm inspections before payment can be made

It is important that you read the guidance on how to take a geotagged photograph carefully before you start taking photographs as you may need to change your device settings to make sure your location data is captured correctly.

Find out more about geotagged photographs and how to take them in Annex D

7.4 Invoices

To be accepted, invoice(s) must:

• individually describe each item being claimed in full
• breakdown the cost of each item being claimed
• detail the manufacturer’s make and model of the item purchased and being claimed
• quoting the serial number of the item purchased and being claimed
• be addressed to the same business as detailed in the offer of grant
• show the supplier’s name, address, VAT number and date
• not be from a supplier who is part of, or linked in any way to, the business named on the offer of grant.

An example of an acceptable invoice is provided at Annex B.

If the invoice includes additional items that are not part of your offer of grant, you must clearly itemise and highlight the items you are claiming grant for. We will only pay grant for the items that we agreed to fund, detailed in part 2 of SCHEDULE 1 of your offer of grant.

Invoices must be paid in full and the payment must have left your bank or building society account before you claim your grant funding. If you have made a payment to a supplier that covers more than one invoice, you need to provide copies of all the invoices included in the payment.

Expenditure will be considered eligible where:

• the items claimed are detailed in part 2 of SCHEDULE 1 of your offer of grant
• the items claimed meet the minimum specification set out in Annex A of this guidance
• the expenditure is incurred after the date of your acceptance of grant offer
• the items claimed have been fully paid for by your business. This means payment for the items is shown on your business bank or building society account statement or on your business credit card statement
• Items claimed have been delivered, installed and are in use by your business
• the items claimed are new. Ex-demonstration, second hand, part exchange and ‘try before you buy’ items are not eligible.

7.5 Payment Evidence

You will need to provide copies of your business bank or building society statement or business credit card statement so that we can confirm all invoices have been paid in full by your business.

For cheque or BACS payments, the cheque number or transfer reference should be visible on the statement.

You must not make cash payments for any grant funded items as there isn’t a satisfactory Audit trail, and we will not be able to pay any of your grant.

Acceptable evidence includes screen shots from an online account showing payment details and bank or building society logos, or a certified report printed from a banking system.

You can blank out other personal information that isn’t needed, but bank or building society statements must still clearly show:

• bank or building society’s name and logo
• account holder name in full
• account number
• sort code
• transaction date
• transaction type (including payee ref/cheque number)
• transaction amount

7.6 Credit Card Payments

If you pay for any items with a credit card, the items must be purchased from your business credit card, not a personal account or a different business account. The credit card statement(s) must show that all invoices for grant related items have been paid in full by your business. If any other credit card is used you must provide evidence to show that the item ownership has been transferred, by paying back the amount before a claim is made. For example, if you pay £2,000 for an item from your personal credit card, you should pay £2,000 off your personal credit card from your business bank or building society account.

You will need to submit both the personal credit card and business bank or building society account statements to show this.

If you pay for an item through a buying group, please provide evidence to show you have paid the intermediary (Buying Group). The intermediary must also evidence that payment has been made to the supplier. This can either be an email from the supplier or a supplier statement. There must be evidence to show that you have paid the intermediary, and the intermediary has paid the supplier.

You won’t be able to use lease purchase or hire purchase to buy any of the items in your application as your business will need to have fully paid for all items (with the funds having left your bank or building society account) and own the items outright.

7.7 Incorrect claim

You must make sure that you claim only for eligible equipment from the approved list in Annex A.

You must buy the correct items that meet the required specification.

You must claim for all of the items detailed in part 2 of SCHEDULE 1 of your offer of grant letter, and they must all have been purchased after the date you confirmed acceptance of the offer of grant.

Your entire claim will be considered incorrect and will be rejected if:

• You have not bought all of the items detailed in part 2 of SCHEDULE you’re your Offer of Grant letter.
• You buy any items that are of the wrong kind or do not meet the minimum specification.
• You have ordered or bought any items before you confirmed acceptance of the offer of grant.
• You used lease purchase or hire purchase for any of the items.
• The business who was offered a grant award did not pay for the items being claimed.
• You bought any ex-display, ex-demonstration, second hand, part exchange and ‘try before you buy’ items.
• You fail to provide the Carbon Audit and/or Nutrient Management Plan you agreed to obtain.
• You provided false or misleading information in your application/claim.

Please note if any part of your claim is incorrect, none of the grant will be paid.

7.8 Unable to get your item

You must claim for all of the items detailed in part 2 of SCHEDULE 1 in your offer of grant letter, if you are having difficulties obtaining an item(s), please let us know as soon as possible by emailing SACGS@gov.scot.

You will need to tell us the make and model of the item and the supplier(s) you have tried to source the item(s) from.

We may agree amendments to your SACGS offer of grant based on the following exceptional circumstances:

• If you experience supply issues and have received confirmation that the supplier is unable to supply the item before the deadline. Please note, you must make every effort to source the item(s) from alternative suppliers or provide evidence from your supplier confirming your order date and the reason for delayed delivery.
• Unexpected event, for example, shipping containers delayed or returned to country of origin by customs.
• Item(s) cannot be retro fitted to your existing equipment/store.

We will consider amendment requests on a case-by-case basis. The revised total amended score of your application will still need to be above the cut off score for the round for your offer of grant to proceed.

Requests to add new additional items will not be considered.

7.9 Withdrawing your claim

You can withdraw your claim at any time before payment is made unless:

• you have already been told about an error in the claim
• you have been inspected (or receive advance notice of an inspection)
• an inspection reveals a breach of the rules.

If you wish to withdraw your claim, please email your request to SACGS@gov.scot detailing your reasons for withdrawal. You should include your Business Name, Main Location Code and Business Reference Number in your email.

7.10 Claim deadlines

Your claim and supporting evidence must be submitted by 31 March 2023. If not received by this date, your grant award will be automatically withdrawn. You are only allowed to submit one claim.

You must have purchased, taken delivery of (and installed if required) all of the items detailed in part 2 of SCHEDULE 1 of your offer of grant letter before submitting your claim. If you do not claim all items approved your claim will be invalid and will be rejected.

If you have any queries when preparing your claim, please contact your local SGRPID Area Office.

Grant funding will be paid directly into the GBP bank account you have registered with SGRPID.

It is your responsibility to make sure a valid and active bank account for your business has been registered with us before submitting your claim evidence. Failure to do so will result in your claim payment being delayed.

We aim to pay correctly completed claims within 30 working days of receipt. If there are any issues, it may take longer. You may need to account for this if it will affect the cash flow of your project or business.

Your claim for grant funding may be selected for inspection before the grant payment is made, or up to five years after this date.

All the details in your application/claim and items claimed will be checked at inspection.

This will include a check on the dates on which the items were bought, who the invoice/s were made out to and the specification of the equipment.

9.1 Reductions and penalties

If you breach the terms of your grant award, the terms and conditions, or you do not meet the relevant eligibility criteria for this scheme, grant payments may be withheld, and any grant previously paid maybe recovered.

If an invoice is less than the standard cost, we will reduce the grant to the lesser amount. We will not increase the award if the invoiced amount is greater than the standard cost.

9.2 After you have received your grant

Items purchased with grant funding must be retained in agricultural use, operational and in good repair. They must be used for the same purpose as set out in the original application, for five years (or for their useful life if this is less than five years and correct maintenance has been carried out) from the date of the grant payment. We will recover some or all of the grant if you breach the grant agreement during that period.

Where an item is principally employed out with agricultural purposes, you will be required to repay all of the monies received as part of the SACGS grant award with interest to be recovered at a rate of 2 per cent per annum above the Bank of England base lending rate prevailing at the time of the written demand.

As part of the Scheme requirements officials from the Scottish Government and their representatives may require access to your property to inspect the items at any reasonable time within the five year period from the date of the final payment of your grant.

You must notify SGRPID in advance of:

• replacing or upgrading any of the grant funded items;
• any changes in the ownership of the business that applied for grant;
• any changes in the ownership of the grant funded items;
• the business or grant funded enterprise / activity ceasing to trade or fundamentally changing the nature of its activities.

If any grant funded assets are sold, become redundant, or cease to be used for the purpose for which they were grant funded, the grant will be recovered on a pro-rata basis. This will be effective for five years from the date of your grant payment.

You will need to contact your local SGRPID Area Office for further advice in advance if the business changes ownership. The item can transfer to the new owner and the grant repaid to the Scottish Government.

All invoices, receipts, and accounts and any other relevant documents relating to the grant must be kept for at least seven years from the date of the final payment. This is an HMRC requirement to retain documentation.

9.3 Request a Review

If you are not satisfied with a decision we have made with your application or claim, you may wish to ask us for a review.

A request for review must be submitted to your local SGRPID Area Office in writing (including your case reference number) within 14 days of the date on the decision letter.

The review request will be considered by an approving officer who was not involved in the original decision. We will respond in writing within 28 days and this will either confirm, amend or alter our original decision and explain what the implications of the new decision will be.

You cannot ask for a review if your application is unsuccessful because the scheme is oversubscribed and did not meet the minimum green score threshold.

10.1 Annex A – Eligible items – Specification and grant amount

SACGS item	Minimum specification	Standard cost	Additional information	Benefit/ outcome from investment
Lagoon store cover floating	The floating cover rests on the manure, rising and falling as the volume varies, providing odour control as well as protection against ammonia loss. Floating cover are easier to retrofit and can reduce NH3 release. Examples of floating cover but not exhaustive are: - Vented LDPE cover impermeable - LECA Aerotop permeable - Hexacover permeable	£25.00/m2	Important Information Covers can be impermeable or permeable. Impermeable covers keep rainwater out, significantly reducing the volume of slurry and increasing the effective storage capacity provided by the store. These will be more expensive than permeable covers which are easier to install but won’t keep out rainfall. If impermeable a submersible water pump is required to empty the water on top of the cover. This can be included in the grant. The number of square meters you apply for should be based on the surface area of your lagoon plus an allowance on the liner for overlap in order for the cover to be fitted. You should speak to your supplier to work out the required size before applying and ordering your cover. Costs will vary depending on the type of floating cover chosen, the standard cost reflects materials and fitting of an impermeable, vented cover. Permeable covers are expected to be considerably cheaper per m2. The standard cost includes materials and fitting.	Covering slurry stores can save 180 kt CO2e per annum, approximately 2% of Scotland’s agriculture GHG emissions. Covering slurry stores can significantly reduce ammonia emissions (not eliminate) by up to 60%, improve water management and reduction in diffuse pollution, reduce slurry volumes requiring stored and spread, maximise nutrient management to reduce fertiliser costs and improved compliance with regulatory requirements.
Slurry store covers- Ring tank cover- fixed/tensioned with vents	A self-supporting cover attached to the sides of the tank with a central support pole with gas vents. This will keep rainwater out of the tanks and reduce NH3 release.	£165.00/m2	Important Information Retrofitting requires the tank to be structurally suitable. Not all tanks are suitable for retrofitting. If your tank is older there may be a requirement for structural improvements to be made before fitting the cover. The number of metre squared you apply for should be based on the surface area of your tower plus remember to include an allowance on the cover for overlap and the height of the dome in order for the cover to be fitted. You should speak to your supplier to discuss if your tank is suitable for retrofitting a cover to and to help you work out the required size before applying and ordering your cover. The standard cost includes materials and fitting.	Covering slurry stores can save 180 kt CO2e per annum, approximately 2% of Scotland’s agriculture GHG emissions. Covering slurry stores can significantly reduce ammonia emissions (not eliminate) by up to 60%, improve water management and reduction in diffuse pollution, reduce slurry volumes requiring stored and spread, maximise nutrient management to reduce fertiliser costs and improved compliance with regulatory requirements.
Slurry store covers- Ring tank cover - floating	The floating cover rests on the manure, rising and falling as the volume varies, providing odour control as well as protection against ammonia loss. Floating cover are easier to retrofit and can reduce NH3 release. Examples of floating cover but not exhaustive are: - Vented LDPE cover impermeable - LECA Aerotop permeable - Hexacover permeable	£90.00/m2	Important Information Covers can be impermeable or permeable. Impermeable covers keep rainwater out, significantly reducing the volume of slurry and increasing the effective storage capacity provided by the store. In moderate to high rainfall areas, these types of cover can be cost-effective. These will be more expensive than permeable covers which are easier to install but won’t keep out rainfall. If you install an impermeable cover a submersible water pump is required to empty the water on top of the cover. This can be included in the grant claim. The number of meter squared you apply for should be based on the surface area of your tower plus an allowance on the liner for overlap in order for the cover to be fitted. You should speak to your supplier to work out the required size before applying and ordering your cover. Costs will vary depending on the type of floating cover chosen, the standard cost reflects materials and fitting of an impermeable, vented cover. Permeable covers are expected to be considerably cheaper per m2. The standard cost includes materials and fitting.	Covering slurry stores can save 180 kt CO2e per annum, approximately 2% of Scotland’s agriculture GHG emissions. Covering slurry stores can significantly reduce ammonia emissions (not eliminate) by up to 60%, improve water management and reduction in diffuse pollution, reduce slurry volumes requiring stored and spread, maximise nutrient management to reduce fertiliser costs and improved compliance with regulatory requirements. A floating cover is a practical alternative to a roof on an above-ground circular tank.
Dribble Bar including macerator (working width 6m - 7.4m)	Dribble bar applicator must have: - Have a minimum working width of 6m and maximum working width of 7.4m. - Ability to fit to slurry tanker or attached to flexible pipe/ umbilical system. - Includes macerator, stone traps and pipework to connect to tanker or umbilical system.	£13,000.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	The dribble bar is the simplest low-emission slurry spreading method, and can be used in both grassland and arable crops. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.
Dribble Bar including macerator (working width 7.5m - 9m)	Dribble bar applicator must have: - Have a minimum working width of 7.5m and maximum working width of 9m. - Ability to fit to slurry tanker or attached to flexible pipe/ umbilical system. - Includes macerator, stone traps and pipework to connect to tanker or umbilical system.	£14,000.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	The dribble bar is the simplest low-emission slurry spreading method, and can be used in both grassland and arable crops. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.
Dribble Bar including macerator (minimum working width 9.1m)	Dribble bar applicator must have: - A minimum working width of 9.1m. - Ability to fit to slurry tanker or attached to flexible pipe/ umbilical system. - Includes macerator, stone traps and pipework to connect to tanker or umbilical system.	£19,250.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	The dribble bar is the simplest low-emission slurry spreading method, and can be used in both grassland and arable crops. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.
Flow rate monitoring for slurry application.	An electronic device to measure and record application of slurry. The system purchased must include slurry flow rate meter and in-cab display/controller. The system purchased must be able to be linked to GPS to provide an accurate electronic record of slurry application by volume to specific field areas. Devices which do not link to GPS nor record and store data for later electronic downloading are not eligible.	£6,050.00	You may wish to also consider applying for: - Trailing shoe slurry system including macerator or - Shallow injections systems including macerator or - Dribble Bar including macerator - Real time inline nutrient analysis of slurry	Variable-rate technologies (VRTs), whilst often more familiar for systems applying synthetic fertilisers, can also be a powerful tool in slurry spreading. Having a system linked to GPS and pre-mapped nutrient-poor and rich zones can allow automatic control of spreader flow rates. Systems such as this or similar can automatically draw up electronic reports on slurry management which could be ideal for optimisation and demonstrating adherence to pollution regulations.
Real time inline nutrient analysis of slurry	Nutrient analysis of slurry in real time during application using Near Infra-red (NIR) spectroscopy. System will analyse and record the level of Nitrogen, Phosphate and Potassium (N,P,K) during application. System must have the capability with aid of GPS to provide accurate application rates for each field application. System must be able to be retrofitted to existing slurry application equipment.	£22,500.00	You may wish to also consider applying for: - Trailing shoe slurry system including macerator or - Shallow injections systems including macerator or - Dribble Bar including macerator - Flow rate monitoring for slurry application	When integrated with GPS and yield mapping, real time analysis enables variable rate control of slurry application, optimising the spread of nutrients according to location-based requirements, with potential to reduce overall amount applied and therefore proportion of emissions associated with slurry spreading.
Shallow injections systems including macerator	Injection system to inject slurry under the soil surface, with ability to: -Fit to slurry tanker or attach to flexible pipe/umbilical system -Have a minimum working width of 4m. -Must include macerator, stone traps and pipework to connect to tanker or umbilical system.	£30,000.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	Shallow Injection Systems are one method of low-emission slurry spreading. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality. Shallow injection may not be suitable to all Scottish soils due the soil variability of texture, stone content and topography.
Trailing shoe slurry system including macerator (working width 6m - 7.4m)	Trailing shoe slurry applicator with the ability to: - Be fitted to a slurry tanker or attached to flexible pipe/umbilical system - Have a minimum working width of 6m and maximum working width of 7.4m. - include macerator, stone traps and pipework to connect to tanker or umbilical system.	£19,050.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	Trailing shoes are one method of low-emission slurry spreading. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.
Trailing shoe slurry system including macerator (working width 7.5m - 9m)	Trailing shoe slurry applicator with the ability to: - Be fitted to a slurry tanker or attached to flexible pipe/umbilical system - Have a minimum working width of 7.5m and maximum working width of 9m. - include macerator, stone traps and pipework to connect to tanker or umbilical system.	£20,250.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	Trailing shoes are one method of low-emission slurry spreading. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.
Trailing shoe slurry system including macerator (minimum working width 9.1m)	Trailing shoe slurry applicator with the ability to: - Be fitted to a slurry tanker or attached to flexible pipe/umbilical system - Have a minimum working width of 9.1m. - include macerator, stone traps and pipework to connect to tanker or umbilical system.	£25,000.00	You may wish to also consider applying for: - Flow rate monitoring for slurry application - Real time inline nutrient analysis of slurry	Trailing shoes are one method of low-emission slurry spreading. All low-emission slurry spreading systems place the slurry or digestate onto or into the ground, thereby reducing risk of nutrient run off to waterways and nitrogen loss to the air as ammonia by up to 60%. Low-emission slurry spreading systems can play an important role in reducing ammonia emissions and improving water quality.

10.2 Annex B – Example of an accepted invoice

10.3 Annex C - Useful contact details

Useful contact details

SACGS Administration Team

Email SACGS@gov.scot Phone: 0300 244 9985

SGRPID Area Offices

Ayr	Email: SGRPID.ayr@gov.scot Phone: 0300 244 6300	Inverurie	Email: SGRPID.thainstone@gov.scot Phone: 0300 244 6822
Benbecula	Email: SGRPID.benbecula@gov.scot Phone: 0300 244 9600	Kirkwall	Email: SGRPID.kirkwall@gov.scot Phone: 0300 244 9626
Dumfries	Email: SGRPID.dumfries@gov.scot Phone: 0300 244 5888	Lerwick	Email: SGRPID.lerwick@gov.scot Phone: 0300 244 9599
Elgin	Email: SGRPID.elgin@gov.scot Phone: 0300 244 1570	Oban	Email: SGRPID.oban@gov.scot Phone: 0300 244 9340
Galashiels	Email: SGRPID.galashiels@gov.scot Phone: 0300 2441400	Perth	Email: SGRPID.perth@gov.scot Phone: 0300 2445400
Golspie	Email: SGRPID.golspie@gov.scot Phone: 0300 067 6841	Portree	Email: SGRPID.portree@gov.scot Phone: 0300 244 6716
Hamilton	Email: SGRPID.hamilton@gov.scot Phone: 0300 244 3665	Stornoway	Email: SGRPID.stornoway@gov.scot Phone: 0300 244 8501
Inverness	Email: SGRPID.inverness@gov.scot Phone: 0300 244 4968	Thurso	Email: SGRPID.thurso@gov.scot Phone: 0300 244 3534

10.4 Annex D - Geotagged photographs

It is important that you read the guidance on how to take a geotagged photograph carefully before you start taking photographs as you may need to change your device settings to make sure your location data is captured correctly.

10.5 Annex E - Uploading geotagged photographs to the SACGS claim portal

Click 'Download this page' to create a printable version of this guidance you can save or print out.