In 2025 my Department received 124,238 applications for Basic Income Support for Sustainability (BISS) and other area based schemes. 119,080 of these applicants currently hold BISS payment entitlements.
Applications for BISS and other area based schemes can be made by individuals, joint ventures (e.g. partnerships) or companies. In 2025, 104,423 applications were received from individuals of which 38,337 were from individuals greater than 65 years of age and they were paid €193.8m under BISS and the Complementary Redistributive Income Support for Sustainability (CRISS).
The current Common Agricultural Policy (CAP) cites generational renewal as one of its nine key objectives. Ireland’s CAP Strategic Plan (CSP) 2023-2027 reaffirms our commitment to generational renewal, reflecting the need for skilled and innovative young farmers to respond to societal demands for quality food and environmental public goods.
• Under the CSP, Ireland is implementing a Complementary Income Support for Young Farmers Scheme.
• The National Reserve 2023-2027 provides support to two priority categories of Young Farmer and New Farmer.
• Additionally, under the TAMS capital investment measure, a higher grant rate of 60% for qualified young farmers will also continue to be available.
• The CSP also includes a Collaborative Farming Grant Scheme to provide financial support to encourage farmers to form partnerships with young, trained farmers.
• The Succession Planning Advice Grant provides financial support towards the costs incurred for independent legal and financial advice for older farmers about succession planning.
Nationally, there are strong taxation measures to facilitate succession and assist land mobility.
In Budget 2026, it was agreed that Agricultural Relief will remain available in the current forms to farm families to facilitate succession and the intergenerational transfer of farms. It was also agreed to renew the 100% Young Trained Farmer Stamp Duty Relief. To bring more certainty to succession planning, the relief will be extended by four years instead of the normal three years for such measures. Agricultural Relief and stamp duty exemptions were worth some €325 million to farm families in 2024.
On access to finance, in September 2023, the €500 million Growth and Sustainability Loan Scheme for long-term investment, with terms of up to 10 years, launched. To date there has been approximately 710 loans to the value of €92.7m sanctioned to farmers, foresters, fishers and food businesses. This Scheme is a viable source of finance for young and new entrant farmers, especially the cohort who do not have high levels of security with one of the unique characteristics of the Scheme is that loans up to €500,000 are unsecured.
