Apparently, in order to be effectual, a tip requires four perfectly sychornized tippers working in tandem. Incorrect movements often result in disaster. Even when upended, a friesian can deliver a significant hoofy blow to a fellows nethers and the the history of cow tippers is strewn with cowpaw sized casualties.

It is a task for which no financial renumeration is offered nor expected, where the only reward is the dubious thrill of seeing the startled expression as bovine creature connects unexpectedly with mother earth.

Nonetheless, there are some potential fiscal upsides for the entrepreneurial breeder. Rather than demanding more eu grants, farmers could supplement income by charging tourists a discreet tipping fee. Indeed, there is still savage potential for the sharp agricultural man who wishes to capitalise on this lucrative alternative to kissing the blarney stone.