S.I. Number 639 of 2017
Statutory Instrument number 639 of 2017, passed by the Minister for Agriculture, Food and the Marine Michael Creed in November, 2017 deals with the treatment of Basic Payment Entitlements where they are not mentioned in a farmer’s Will. It provides some level of assurance to farmers that the entitlements attaching to their farmland will continue after their death and simply be transferred over to their beneficiary. Unfortunately the transfer of farm entitlements is often not dealt with specifically when drafting farmers’ Wills. This 2017 instrument solves this issue.
Section 4 states:
“Where a deceased person bequeaths land in a Will and –
(a) at the time of his or her death held an allocation of payment entitlements under Regulation 1307/2013, and
(b) made no provision for those payment entitlements in his or her Will
such payment entitlements (or share thereof) shall transfer with the eligible land unless there is a legal impediment preventing the transfer.”
“This Statutory Instrument provides legal basis to the Department of Agriculture, Food and the Marine for the inheritance of Basic Payment Scheme entitlements where the will of a deceased farmer is silent in relation to these entitlements. The SI provides for the entitlements to transfer with the land in such circumstances”. James McDonnell, Teagasc.
It is hoped that this provision will clear up any uncertainty around this matter, particularly in situations where agricultural land is bequeathed in a Will to more than one beneficiary.