The new default position is that Basic Payment Scheme entitlements will now stay with the land.
The Statutory Instrument provides:
Where a deceased person bequeaths land in a will and –
- At the time of his or her death held an allocation of payment entitlements under Regulation 1307/2013, and
- made no provision for those payment entitlements in his or her will
The Explanatory Note to the instrument states:
This Statutory Instrument provides legal basis to the Department of Agriculture, Food and the Marine for the inheritance of Basic Payment Scheme entitlements where the will of a deceased farmer is silent in relation to these entitlements. The SI provides for the entitlements to transfer with the land in such circumstances.
Thus, the position in regard to an inheritance of entitlements is different under the Basic Payment Scheme than it was under the Single Farm Payment Scheme.
The position is that entitlements now transfer with the land unless otherwise specified in the will or unless there is some other legal impediment preventing such a transfer.
The Statutory Instrument was executed on 21 November 2017 and published in Iris Oifigiúil on 19 January 2018