Commentary

B5.120 Basic payment scheme—Introduction

Business tax
Business tax | Commentary

B5.120 Basic payment scheme—Introduction

Business tax | Commentary

B5.120 Basic payment scheme—Introduction

Prior to the UK leaving the EU on 1 January 2021, the UK operated the EU Common Agricultural Policy (CAP) through the Basic Payment Scheme (BPS). From January 2021 the Agriculture Act 2020 determines policy in respect of funding for farmers and the BPS is being phased out1. However, the exact details of the replacement schemes are still unknown with the Environmental land management scheme (ELMS) only just entering the pilot phase (see B5.119).

Eligibility for basic payment scheme

Each part of the UK has different basic payment scheme arrangements. Broadly this guide covers England only, unless otherwise stated. To qualify for BPS the claimant2 must:

  1.  

    (a)     (before 2018) be an 'active farmer'

  2.  

    (b)     have at least five hectares of 'eligible' land at their disposal on 15

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial