Single Farm Payment Entitlements can be sold, leased
or transferred through inheritance and can be either sold with or
without land but only leased with land. Sales without land are the
easiest to deal with and will be the most popular method of trading.
V.A.T. will be payable on Entitlements if the seller is V.A.T. registered.
Unless otherwise stated all our transfers of Entitlements will be
by sale without land.
Select the single farm payment
entitlement section you wish to view from the menu below