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Home / Guides / Transfer of entitlements

Transferring, leasing or inheriting BISS entitlements

Apply

Online on agfood.ie, by both farmers

2026 deadlineMidnight, 15 May 2026
The short answerYou transfer, lease or inherit BISS payment entitlements through one online Transfer of Entitlements application on agfood.ie, made by both farmers. For 2026 the deadline was midnight on 15 May 2026, the same day as BISS. After a death, the entitlements go to the beneficiary first, and a lease from the estate (the 'Reps of') is allowed for one year while it is settled.

Entitlements are what turn your hectares into a BISS payment. If you rent land without its entitlements, or inherit land and do nothing, you can lose money for a year or more.

Quick facts

Apply
Online on agfood.ie, by both farmers
2026 deadline
Midnight, 15 May 2026
Late land change
Up to midnight, 31 May 2026, in limited cases
Ways to transfer
Inheritance, gift, lease, sale, partnership changes
Use rule
Use each entitlement at least once every two years
Contact
Transfer of Entitlements Section, DAFM

Who can receive entitlements

"BISS payment entitlements may only be transferred to an active farmer in the same member state, except in the case of inheritance or anticipated inheritance (gift)." So a sale or lease needs the person receiving them to be farming.

Entitlements can move with or without land, and can be leased with or without land. A leased entitlement goes back to its owner at the end of the scheme year, which is not counted as a transfer.

How a transfer works

"The farmer making the transfer and farmer receiving the transfer must apply to transfer payment entitlements by completing an online Transfer of Entitlements application." There is no paper form for the application itself.

"Payment entitlements may not be transferred more than once in a scheme year, unless by way of inheritance or gift." If you buy land and entitlements to lease out, you take them into your name in year one and lease them from year two.

The forms you might need

The application is online, but some cases also need a form uploaded with it. The Department lists a Declaration of Undertaking Form, an Indemnity Form, a Termination of Lease Form, a Dissolution of Partnership Agreement Form and two Withdrawal Request Forms.

The Declaration of Undertaking is for a whole holding or herd number changing hands between the BISS application and 31 May. Both farmers sign it. If ownership changes after the 31 May 2026, the 2026 BISS Payment will issue to the farmer who made the transfer.

After a death

"Entitlements should be first inherited by the rightful beneficiary, who may then subsequently transfer them to a third party." Because estates take time, "leasing from the Reps of is permitted for one year."

If the will names who gets the entitlements, they go as the will says. If the will is silent and the death was after 21 November 2017, they go with the land. Where land is split between beneficiaries, the entitlements are split pro rata.

If you inherit but do not plan to farm, you can get a BISS Transfer Number to inherit them and then transfer them on. "You cannot farm or receive payment using this number." Original wills and probate papers you send in are returned.

How to apply

1

Log in to agfood.ie, or use your adviser

Apply online, or authorise a FAS-approved adviser to apply for you with a BISS Reference number.

2

Both farmers complete the online application

The farmer giving and the farmer receiving the entitlements must both take part.

3

Upload any supporting forms and documents

Upload everything through agfood.ie, including wills or probate for an inheritance.

4

Submit by the closing date

In 2026 applications had to arrive by midnight on 15 May 2026, or carry force majeure evidence.

5

Check your online correspondence

Both farmers get an acknowledgement in their online Correspondence and by text.

Things to watch

The 2026 terms warn about long leases. "If a lease agreement runs past 31 December 2027, it should be noted that there may not be entitlements in the post-2027 CAP scheme."

Selling entitlements without land used to cost you 20% of them, a rule called the clawback. Ireland had planned to bring it back in 2026. Its CAP Strategic Plan, as approved by the European Commission on 24 February 2026, says "a decision has been made to postpone its introduction and introduce an annual review as to whether it should remain suspended."

The Department's 2026 FAQ still says the clawback is due to return, so ask the Transfer of Entitlements Section before you sell. And "Any payment entitlement that remains unused for two years in a row will revert to the National Reserve."

Phone, forms and how long it takes

Transfer of Entitlements Section
+353 (0) 57 86 74422
Agfood Online Services Helpdesk, Cavan (expired logins)
+353 (0) 49 436 8288
Inheriting without a herd number: Inheritance Enquiry Unit
+353 (0) 57 86 89995
Transfer of Entitlements Section
Transferofentitlements@agriculture.gov.ie
Agfood Online Services Helpdesk
agfood@agriculture.ie
Inheriting without a herd number: Inheritance Enquiry Unit
Inheritance@agriculture.gov.ie
Apply online (both farmers)
agfood.ie

From the official pages (gov.ie, assets.gov.ie), re-checked every night. Numbers and times can change, so check the official page before you send anything.

Common questions

What is the closing date for transfer of entitlements 2026?

Midnight on 15 May 2026. A later application must come with force majeure evidence. A farmer short of land because of a change to their BISS application could apply up to midnight on 31 May 2026.

Where is the transfer of entitlements form?

The application is made online on agfood.ie. Supporting forms, such as the Declaration of Undertaking, Indemnity and Termination of Lease forms, are on the Department's BISS Entitlements page.

Can I lease entitlements from someone who has died?

Yes, for one year. The Department allows leasing from the 'Reps of' for one year while the estate is settled.

Do I need a herd number to inherit entitlements?

If you plan to farm, contact your Regional Veterinary Office about a herd number. If not, you can get a BISS Transfer Number to inherit them and pass them on.

Can I sell entitlements without land?

Yes. Ireland had planned to bring back the 20% clawback on entitlements sold without land in 2026. The CAP plan approved by the European Commission on 24 February 2026 postponed it, with a review each year. Check with the Department before you sell.

Sources, read 2026-10-26. Every figure and rule on this page comes from one of these official pages. If one changes, this page is wrong until we fix it — tell us and we will.

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