Entitlements and Transfers 2025
Guide to the Transfer of Payment Entitlements is below and contains all the relevant information that you should read carefully. You also have access to all the most up to date forms relating to Entitlements & Transfer of Entitlements.
Entitlements and Transfers

The unit value of payment entitlements will be amended depending on the availability of funding.
Payment Entitlements form the basis of the Farm Sustainability Transition Payment (FSTP) and are what farm businesses use to get paid FSTP each year. To successfully apply for FSTP your farm business must hold and ‘activate’ the same number of entitlements as you are declaring in eligible hectares of land. Entitlements are activated by using them to claim FSTP.
For 2025, 6.5% of the value of each payment entitlement will be redirected to fund the new schemes under the Sustainable Agriculture Programme. This change will be reflected in the value of FSTP Payments for 2025.
For example, if you apply for FSTP on the basis that you are farming 10 hectares of eligible land you must also hold at least 10 entitlements to receive your payment.
How do I obtain payment entitlements?

If your farm business does not already own entitlements you can obtain them in a number of ways:
By applying to the ‘Regional Reserve’. To find out more on applications to the Regional Reserve you should read our Guide to Young Farmers’ Payment / Regional Reserve 2025 | Department of Agriculture, Environment and Rural Affairs.
Please note 2025 will be the last year you can apply to the Regional Reserve.
- By actual or anticipated inheritance. To find out more on Transfers you should read our Guide to the Transfer of Payment Entitlements at the link below.
By leasing or purchasing them from another farm business which currently holds entitlements and wants to lease or sell them. This is called a ‘Transfer’ of entitlements. To find out more on Transfers you should read our Guide to the Transfer of Payment Entitlements at the link below.
Entitlement leases agreed during the 2025 FSTP scheme year entitlement trading period will be limited to one year.
Confiscation of payment entitlements (the '2-year rule')
Payment entitlements may be confiscated for non-usage. We no longer rotate entitlements on behalf of farm businesses. It is your responsibility to manage and activate your entitlements for payment. You must activate all of your entitlements in at least one scheme year over any 2-year period, except in cases of force majeure/exceptional circumstances. Any entitlement (or fraction of entitlement) that remains unused for 2 consecutive years will be automatically taken off you (confiscated).
Guidance and Forms
You are advised to read this Guide before completing an application to transfer Payment Entitlements.
- Guide to the Transfer of Entitlements | Department of Agriculture, Environment and Rural Affairs
- Q & A Transfer of Entitlements | Department of Agriculture, Environment and Rural Affairs
- TE1 Actual Inheritance Form 2025 | Department of Agriculture, Environment and Rural Affairs
- TE1 Form - Anticipated Inheritance | Department of Agriculture, Environment and Rural Affairs
- Entitlements Inheritance Indemnity Form