On-farm management measures can sequester carbon by removing carbon dioxide from the atmosphere and storing it securely for long periods, in our soils. Estimates of soil organic carbon (SOC) stocks differ by calculation methods in terms of how they account for the coarse >2 mm fraction (i.e. rock fragments) of the soil. Irish grassland soils have variable volumetric stone contents and the extent of overestimation is unknown. Without best practice guidance, calculations of SOC in these soils are vulnerable to overestimation. The objectives of the present study for grassland soils in Ireland were to: 1) calculate mean SOC stocks using different methods by soil horizon and volumetric stone content class; 2) highlight relative differences in SOC stocks between these calculation methods and 3) compare normalised layer (Ly, fixed depth) versus horizon (Hz) type derived sampling data in terms of SOC stocks, to establish a best practice standardised sampling protocol. Five methods (M, 1–3 overestimate SOC stocks, whereas 4–5 are equivalent and are closest to reality) to calculate SOC stocks were used in combination with three soil databases i.e. Irish Soil Information System (I-SIS), the Heavy Soils Programme (HSP) and the Soil Quality Assessment Research Project (SQUARE). Objectives 1 and 2 were assessed using all three databases across methods, whereas objective 3 used the SQUARE database and M4. These data were sorted into volumetric stone content (%) classes (< 5%, 5–10%, 10–20%, 20–30% and > 30%) and sampling horizon (O, A, E, A/B, B, B/C, and C) with SOC stocks calculated using M1–5 equations. Results confirmed the high volumetric stone content assumption of grassland soils in Ireland (exception O horizons). Volumetric stone contents ranged from 0% to 36% for all horizons. When M1–5 are considered the average relative difference in SOC stocks between M1 and M5 was 18.9% (max: 388%), M2 and M5 was 7.7% (max: 60.7%) and M3 and M5 was 8.9 (max: 310%). In terms of Ly versus Hz sampling, no significant differences were found for the A horizons sampled. However, in Ireland, best practice should still utilise elements from both Ly (using an auger to get fixed depth soil samples; analysed for organic C) and Hz (using a soil profile pit to extract representative BD cores and to gather bulk samples for volumetric stone content analysis) approaches in the field. Laboratory methods used must fit with the needs and assumptions of equations M4/5 to calculate SOC stocks (thereby minimising overestimation and indeed underestimation).
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