On-farm non-productive investments are to be reported under O.21.
In general, non-productive investments are investments that do not lead to any significant increase in value or profitability. Typically, they aim at purely environmental improvements and are linked to the achievement of agri-environment-climate objectives set out in points (d), (e) and (f) of Article. 6(1).
Examples would be the creation and/or restoration of landscape features, such as wetlands, hedges, dry-stone walls and traditional boundaries, or the creation and/or restoration of habitat or landscape elements, such as heathland, species-rich grassland or floristically enhanced grass margins.