We are trading Scottish Entitlements privately prior to the deadline for trading Entitlements, without land, on the 2nd April. This will then enable buyers to claim the Single Payment in 2008.

We are also trading the three categories of Entitlements in England (i.e. Lowland, Severely Disadvantaged and Moorland). Entitlements can be traded throughout the year but must be submitted to the RPA/SEERAD by the 2nd April deadline in each year if the buyer wishes to claim the payments for the Entitlements in that particular calendar year.

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.

If you have any queries or require any further information regarding the trading of Entitlements then please contact Giles Lane on (01228) 792299.