Lease Out Entitlements
Do You Want to Lease Out 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 lease your entitlements at a very competitive price.
Leasing is a process that needs to be done annually. We offer the service of leasing out your entitlements for one year only and must complete these steps below every year to allow us to lease out your entitlements.
Leasing your entitlements is a guaranteed stream of income by just following a few simple steps as outlined below.
How It Works
Leasing Out BISS Entitlements Process
1
Lease Out Entitlements Request Form
Please see below for the request form. When filling in this request form please use exact figures and information, as the department will not accept incorrect information.
2
Appoint us on the ETF System
Once you have filled out the form, it will bring you to the next step. Click on the link and appoint Joseph Naughton Auctioneers.
3
Confirmation by our Sales Staff
We will contact you with the best possible price for your entitlements.
4
Payment for Entitlements
You will receive payment once we receive the transfer of Entitlement acceptance letters which will be available on your agfood correspondence once processed by the Department of Agriculture.
Basic Payment Scheme Transfer of Entitlements
Leasing My Entitlements Request Form
Your Transferor 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 2026 or a mixture of both?
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.
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?
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 15th May 2026. 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.