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Home / Simons-Taxes /Business tax /Part B5 Specific trades and activities /Division B5.1 Farming, market gardening and forestry /Government support for farmers / B5.120 Basic payment scheme—phased out
Commentary

B5.120 Basic payment scheme—phased out

Business tax

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 has been phased out1 from 2023 and has been replaced initially by delinked payments and then specific targeted Government funding. (see B5.119).

Eligibility for basic payment scheme

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

  1. Ìý

    •ÌýÌýÌýÌý (before 2018) be an 'active farmer'

  2. Ìý

    •ÌýÌýÌýÌý have at least five hectares of 'eligible' land at their disposal on 15 May in the scheme year, and

  3. Ìý

    •

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Web page updated on 17 Mar 2025 16:23