BISS Entitlements
(formerly known as BPS)
Basic Income Support for Sustainability
About BISS Entitlements
How It Works
The BISS Entitlements Process
1
Fill out your Request Form
Scroll down this page to choose your request form
2
Appointing us on the ETF system
Once the form is filled in correctly, you must appoint us on the agfood website. We will offer you guidance on this when you click next step after filling out the form on our website.
3
Consultation with our Sales Staff
One of our sales team will get in contact with you to choose the most suitable option.
4
Payment re Entitlements
Depending on whether you are purchasing/leasing in entitlements or selling/leasing out entitlements. Payment will differ.
5
Submission to department
Once satisfied, we will submit your trade and will be accepted by the department.
Sell, Purchase, Lease Out or Lease In Entitlements
Selling Entitlements
Selling entitlements is a once off sale transaction and receiving one large sum of payment.
Buying Entitlements
This is a once off transaction but must be assigned to land that does not have entitlements on it already.
Lease Out Entitlements
We lease out entitlements for clients annually and requires less of an investment.
Lease In Entitlements
Leasing in entitlements is a yearly process and requires less of an investment.
Are Entitlements Right For You?
Please ensure that you have watched our video and are certain of your decision before contacting us. Please read the Frequently Asked Questions below before making your decision.
Frequently Asked Questions About BISS Entitlements
Joseph Naughton Auctioneer are trusted approved agents for the sale, purchasing and leasing in or out of entitlements in Ireland.
Should I buy or lease entitlements in 2026 or a mixture of both?
When you buy entitlements you are buying an income stream. From our experience people buy entitlements for owned land and land leased long term.
People lease entitlements yearly for land rented yearly. Another cohort of people who we see who are getting entitlements are farmers whose land has become eligible (where it had not before now, once 50% of a land parcel is eligible the entire 100 % of the land parcel is deemed eligible to activate entitlements).
For example, large tracks of the burren in Clare has become eligible to activate entitlements on. Land owners have leased in and purchased entitlements from us so far in 2026 for the land that has become eligible.
There are large areas of scrubland nationwide that has become eligible and farmers should ask their agricultural consultant has land of theirs become eligible to activate entitlements in 2026.
We also see stud farm owners buying entitlemnts for the first time. It appears that equine farmers are now eligible for the tams (grant aid for stud rail fencing, solar panels etc). But they must submit a 2026 BISS Application to be eligible.
We also have sold entitlements to stud farm owners in 2025 who see them as a great investment.
With the lease of entitlements, you will almost double your initial investment within the year (based on the application being processed by oct )
With the purchase of entitlements, you will double your initial investment over the 5 year 2023-2027 cap, if the cap rolls-over then you will gain extra profit (depending on the value of the entitlements purchased).
Entitlements will be sold or leased at a multiple or percentage of the new biss 2026 net unit value.
It has been confirmed by dafm that the 2027 value of entitlements will the same as the 2026 rate.
For what reasons can the BISS Entitlements be purchased or leased?
BISS Entitlements can be purchased or leased for the following reasons:
1. If you have more eligible land than Entitlements
2. If you have eligible land rented, leased or purchased
3. BISS Entitlements can be leased or purchased and activated on eligible lands that you intend to plant trees on.
4. To increase your BISS by upgrading your present Entitlements.
5. To generate an asset for the future in 2023-2027 and probably further years.
What are the advantages of leasing Entitlements?
1: The cost of leasing Entitlements is a tax deductible expense.
2: A farmer leasing in Entitlements will only have to come up with a percentage of the yearly payment which is considerably less cost than in previous years.
3: If for some reason a farmer has less eligible hectares in future years , he does not have to lease in Entitlements again.
4: With the lease of Entitlements, you will almost double your initial investment within the year (based on the application being processed by Oct )
Why would a farmer lease out Entitlements?
A farmer may not be able to activate all of his entitlements in 2023 and has the option of leasing out any number of entitlements.
Reasons why a farmer may not be able to activate all his entitlements would be:
1: If he sold land and didn’t sell the entitlements with it
2: If he lost rented land
3: If the area of eligible land was reduced after an inspection
4: If they sold sites
5: If buildings or roadways were erected on their land
Is there a clawback on the sale of entitlements in 2023?
There is now Clawback in 2026
What is the application process for transfer of Entittlements?
All applications must be submitted on-line.
It will not be possible to transfer Entitlements by way of lease or sale without being regisered on agfood.ie.
It will not be possible for a farmer to purchase or lease in Entitlements without being registered on agfood.ie.
All applications must be submitted on-line by the transfer or and accepted on-line by the transferee before the 29th may 2023. This is only the application and the transfer has to be processed by the dept of agriculture before the funds can be released to the herd owners.