Don’t Miss Your Chance to Apply for BISS
The Basic Income Support for Sustainability (BISS) is one of the most important sources of direct payment for Irish farmers — forming a crucial part of farm income across the country. If you haven't yet applied, now is the time. The 15th May deadline is fast approaching, and missing it could mean missing out on significant financial support.
This deadline is one of the most important dates in the farming year. It marks the final opportunity for farmers to declare the land they are farming in 2025, which forms the basis for receiving BISS payments later in the year, typically in October and December.
As highlighted in numerous industry reports, BISS is a key element of financial sustainability for many Irish farms. Errors or omissions in applications can lead to significant delays or reductions in payment, adding unnecessary stress and pressure at a critical time of year.
Ahead of submitting your application, it is essential to reflect on the following questions — either individually or in consultation with your agricultural advisor:
Am I farming more or less land than last year?
Am I leasing in or out land that was not included in my previous application?
If leasing land, have I transferred the relevant BISS entitlements appropriately?
Have I bought, sold, inherited, or been gifted land in the past year? Have the associated BISS entitlements been transferred correctly?
Have I declared all of the land I am actively farming on this year’s BISS application?
Has my farming structure changed — for example, moving to a limited company, registered farm partnership, or joint herd number?
If so, it is critical to transfer BISS entitlements to the new structure. Always seek professional advice from your accountant on how to complete this transfer correctly, as errors may have unintended tax implications.
Ensure all land is declared under the correct name and structure in your application.
Preparing early and reviewing your application carefully can help avoid complications down the line. If you’re unsure about any aspect of your submission, speak with your agricultural or financial advisor without delay.
Guidance for Completing Your BISS Application
The most valuable advice we can offer farmers at this stage of the process is simple: engage a qualified agricultural advisor to support you in completing your BISS application. Given the significance of this payment to the financial stability of your farm, professional guidance is a worthwhile investment.
If you are transferring BISS entitlements to a new entity — such as a limited company, registered partnership, joint herd number, or a family member — it is essential that both your accountant and agricultural advisor are fully informed. A common issue we see is a lack of communication between advisors, which can lead to serious consequences. Misalignment on applications may result in unexpected tax liabilities or a loss of BISS entitlements, particularly where changes in farm structure are concerned.
Allow yourself sufficient time to complete the application thoroughly. Avoid leaving it to the final day, 15th May, as last-minute submissions can increase the risk of errors and missed details.
At ifac, we make it a standard practice to collaborate closely with our clients’ agricultural advisors, especially during times of structural change. This ensures that BISS entitlements are protected and that any potential tax implications are managed appropriately.
Please also note that, this year, the Department of Agriculture requires all BISS applications to be submitted online. The Department is operating a number of helplines and support centres nationwide to assist farmers with this process.
