Part 23-1-35 Taxation of Farm Payments – Basic Payment Scheme 1. Introduction The Basic Payment Scheme (BPS) commenced in 2015 as part of the new measures agreed in the reform of the Common Agricultural Policy. It replaces the Single Payment Scheme (SPS) as the main EU income support for farmers. All SPS entitlements expired on 31 December 2014. […]

Why join?

Unlike irishstatutebook.ie, our material has been edited to reflect changes made by the most recent Finance Acts. So it’s up to date and accurate.

Our material can be viewed on all devices (mobile, tablet, desktop).

Our Google search is lightning fast and accurate.

No credit card details required for trial.