Basic Income Support for Sustainability (BISS) entitlements are valuable assets in their own right — and they do not follow the land automatically. Every farm sale, lease, gift and inheritance has an entitlements question inside it, governed by Department of Agriculture processes and unforgiving scheme-year deadlines. Most entitlement disasters are drafting omissions.
The Four Transfer Routes
- Sale: with land or (subject to the rules applying at the time) without it — the contract must state what is sold and who processes the transfer;
- Lease: entitlements are commonly leased alongside a land lease, for matching terms, with the lease providing for applications and co-operation;
- Gift: the standard companion to a family farm transfer — the deed should deal with entitlements expressly;
- Inheritance: entitlements pass through the estate to the successor via the Department’s processes — with the current year’s application needing attention long before the Grant issues.
The Calendar Is the Trap
Transfers are processed against the scheme year, keyed to the BISS application deadline in the spring. A completion date set without looking at that calendar can strand a year’s payment. In practice we do three things on every farm transaction: fix who applies and who is paid for the transition year in the documents; set completion timing with the scheme window in view; and diarise the Department paperwork as a completion item, not an afterthought. On deaths, the same urgency applies from day one of the administration.
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About the Author
Richard O’Shea TEP, Solicitor practises with Mary Molloy Solicitors (established 1981), advising farming families across Ireland on farm transfers, succession planning, wills, probate and agricultural property matters. As a STEP-qualified Trust and Estate Practitioner, Richard specialises in the legal structuring of intergenerational farm transfers, working alongside each family’s accountant and tax advisor. Contact Richard on 01 5827148 or richardoshea@marymolloysolicitors.com.
This article is for general information only and does not constitute legal advice. Every farm and family situation is different, and you should obtain advice on your own circumstances before acting. In contentious business, a solicitor may not calculate fees or other charges as a percentage or proportion of any award or settlement.