Lease In Entitlements

Would You Like to Lease In Entitlements?

We are one of the most experienced and well-known Entitlement transfer facilitators in Ireland. We offer an excellent service making long-lasting clients across Ireland. In just a few steps we can offer leasing in entitlements at a very competitive price.

Leasing in entitlements is a very favourable option for those who is leasing land and do not want to invest in a large amount of money. We offer a service to clients to lease in entitlements for one year. These entitlements must be activated on land that does not have entitlements activated on it
already. This is imperative as the entitlements will not be accepted by the department and you will not receive the payment.

To lease in entitlements please follow the steps below.

How It Works

Lease In BISS Entitlements Process

1

Fill out your Request Form

Please fill in the below form accurately and click Submit.

2

Appoint us on the ETF system

After you have filled out the form, follow the steps provided to appoint us on the agfood website.

3

Confirmation by our Sales Staff

One of our sales staff will contact you with an appropriate offer.

4

Payment re Entitlements

Once accepted, we will send out your invoice and it must be paid before we can progress your application.

3

Submission to department

We will submit your trade to the department and you will receive acceptance over the summer.

Basic Payment Scheme Transfer of Entitlements

Lease In BISS Entitlements Request Form

If required you can visit the Departments online calclator at this link Cap and Livestock Calculator (agriculture.gov.ie)

Your Information

Frequently Asked Questions About BISS Entitlements

Joseph Naughton Auctioneers are trusted approved agents for the sale, purchasing and leasing in or out of entitlements in Ireland.

Should I buy or lease entitlements in 2025 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 2025 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 entitlemnts in 2025.

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 2025 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 2025 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.

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 October).

Why would a farmer lease out Entitlements?

A farmer may not be able to activate all of his entitlements in 2025 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 2026?

No. This means that a farmer can sell up to 100% of their Entitlements without any claw-back or loss to the national reserve.

In 2025 it will be possible for farmers to sell and purchase Entitlements in some circumstances it may be a good idea to sell any small number of Entitlements that cannot be activated instead of leasing them out.

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 15th May 2025. 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.