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Don't miss the BISS deadline: a guide for farmers
What every farmer needs to know before 15th May 2026
The closing date for the 2026 Basic Income Support Scheme (BISS) application is 15th May 2026. This is one of the most important dates in the farming calendar. Missing it, or submitting an incorrect application, can result in delayed or withheld payments and significant financial stress.
This guide explains what you need to review before submitting your BISS application, and the key pitfalls to avoid, particularly if your farming structure or landholding has changed in the past year.
• The BISS application deadline is 15th May 2026.
• BISS payments are a central source of income for many Irish farms, therefore accuracy is crucial.
• Any change in farming structure (i.e. company, partnership, joint herd) requires a BISS transfer.
• Both your accountant and agri advisor must be informed if a business structure change is involved.
• An incorrect or incomplete transfer can trigger tax consequences and result in loss of BISS payments.
• Do not leave the application to the last minute. Ensure to give yourself adequate time to review and submit.
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What is the Basic Income Support Scheme (BISS)?
The Basic Income Support Scheme (BISS) is an EU-funded direct payment scheme administered in Ireland by the Department of Agriculture, Food and the Marine.
It replaced the Basic Payment Scheme (BPS) under Ireland's CAP Strategic Plan and provides annual direct income support to eligible farmers based on the land they declare as being farmed in a given scheme year.
BISS payments are issued in two tranches, typically in October and December, and represent a critical component of farm income for many Irish farm enterprises. Errors or omissions in the application can delay or reduce these payments significantly.
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When does this apply?
This guidance is relevant to all farmers who are entitled to BISS payments for the 2026 scheme year.
You must submit your BISS application by 15th May 2026, declaring all land you are farming during the 2026 scheme year. This includes owned, leased-in, and other land over which you have farming entitlements.
This is particularly important if any of the following changes have occurred since your last application:
• You are farming more or less land than in the previous year.
• You have bought, sold, inherited, or received land as a gift.
• You are leasing in or leasing out land that was not on your previous application.
• You have changed your farming business structure, i.e. moving to a Limited Company, a Registered Farm Partnership, or a Joint Herd Number arrangement.
Key considerations before submitting your application
Before submitting your BISS application, you should work through the following questions with your agri advisor:
Has your landholding changed?
• Are you farming more or less land than last year?
• Have you bought, sold, inherited, or been gifted land in the past year?
• Have all parcels of land you are currently farming been correctly declared on the application?
Has your leasing arrangement changed?
• Are you leasing in or leasing out land that was not previously included in your application?
• If so, have the BISS entitlements associated with that land been correctly leased in or out alongside it?
Has your farming structure changed?
• Have you moved to a new business structure, such as a Limited Company, Registered Farm Partnership, or Joint Herd Number?
• If so, you must transfer your BISS entitlements to the new structure. This does not happen automatically.
• Has all land been declared correctly in the name of the new business entity?
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Tax and financial implications of changing business structure
Transferring BISS entitlements as part of a change in farming business structure, such as incorporating a farm into a Limited Company, forming a Registered Farm Partnership, or moving to a Joint Herd Number, carries important tax considerations that must not be overlooked.
The transfer of BISS entitlements may have implications for Capital Acquisitions Tax, Capital Gains Tax, Stamp Duty, and/or VAT, depending on the nature of the transaction and the relationship between the parties involved. It is essential that you seek the advice of a qualified accountant before proceeding with any such transfer, in order to ensure it is structured in a tax-efficient and compliant manner.
Failure to structure the transfer correctly can result in inadvertent tax liabilities. In addition, if BISS entitlements are not correctly transferred to the new entity, payments may be withheld or reduced by the Department of Agriculture, Food and the Marine.
Common pitfalls to avoid
The following are the most frequently encountered errors when submitting a BISS application, particularly where a business structure change is involved:
Failing to transfer BISS entitlements to a new business entity
When a farmer changes their business structure, BISS entitlements must be formally transferred to the new entity. This is a separate and specific administrative step, it does not occur automatically when land is transferred or a new structure is registered.
Advisor and accountant working in isolation
One of the most common and serious mistakes occurs when a farmer's accountant and agri advisor are not aware of what the other is doing during a structural change. This lack of coordination can result in the BISS application and the tax/legal structure being misaligned, with potentially significant consequences for both Revenue and the Department of Agriculture.
Leaving the application to the last minute
A rushed application increases the risk of errors. Do not leave your BISS submission to the days immediately before 15th May 2026. Give yourself adequate time to review all land parcels, confirm entitlement positions, and ensure all advisors are aligned.
Consider a scenario where a sole trader farmer decides to incorporate their farming enterprise into a Limited Company during the 2025/2026 period. The land and farming assets are transferred to the new company, and the farmer begins operating under the company herd number from the new scheme year.
In this situation, the farmer must:
• Formally transfer BISS entitlements from their personal name (or previous entity) to the new Limited Company before the application deadline.
• Ensure all land is declared on the BISS application in the name of the new company, not the previous entity.
• Ensure that both the accountant (who is handling the incorporation and tax aspects) and the agri advisor (who is completing the BISS application) are fully briefed on the change and are coordinating their work.
If the accountant proceeds with the incorporation without informing the agri advisor, and the advisor submits the BISS application in the farmer's personal name as in previous years, the result may be a mismatch between the entity farming the land and the entity receiving the payment, which can give rise to overpayments, clawbacks, Revenue issues, and loss of BISS.
The same principle applies to Registered Farm Partnerships, Joint Herd Numbers, and situations involving the transfer of entitlements to or from family members.
Practical guidance: Getting your application right
The following steps are recommended for all farmers completing a BISS application in 2026:
Engage a qualified agri advisor
Employ a competent agri advisor to assist you in completing your BISS application. Given the financial significance of this payment to the viability of the farm business, professional assistance in preparing the application is money well spent.
Ensure your accountant and agri advisor are coordinated
If your farming structure is changing or has recently changed, it is essential that both your accountant and agri advisor are aware of the full picture. Neither should be completing their respective work in isolation. The consequences of misalignment, in terms of both tax exposure and loss of BISS, can be very serious.
Allow sufficient time
Do not submit your application at the last minute. Review your land parcels, confirm entitlement positions, and allow adequate time for any corrections or queries to be resolved before the 15th May 2026 deadline.
Contact our team
Contact a member of our expert team and find out how we can support you.
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