It is the EU that defines a cow for the purposes of the EU suckler cow premium schemes. Council Regulation EEC 2066/92 defines such an animal, as "a cow belonging to meat breed or born of a cross with a meat breed, and belonging to a herd intended for rearing calves for meat production"— a definition which makes obvious the fact that the cow must have calved at least once in her lifetime, in other words that she is not a heifer.
Under the disadvantaged areas schemes, however, my Department has the freedom to define a beef cow for grant payment purposes as there is no prescribed EU definition of a cow under those schemes and as each member state part-finances the schemes.
For the purposes of the cattle headage and beef cow headage schemes, therefore, cows in beef herds are regarded as beef type suckler cows if they are (a) of a suitable type and standard, (b) in milk and (c) accompanied by a calf of a beef breed, or, if not in milk and not accompanied by a calf, are in-calf to a beef bull and due to calve by 31 December in year of application. In such herds, in-calf beef type heifers of suitable type and standard, bred to a beef bull may also be regarded as beef type suckler cows for payment purposes if they calve by 31 December.