Whether you are 25 or 75, once you have assets it is advised that you make a will. When a farmer dies and there is no will, it can cause further upset among family members. It can also cause problems in claiming entitlements or payments under various schemes.

A solicitor will provide advice on making a will. When drafting a will the title needs to be checked, agri solicitor Aisling Meehan says.

If the property is in joint names then what is in the will won’t matter as property in joint names generally falls to the surviving co-owner automatically. A properly drawn map needs to be included if subdividing a parcel of land. Provision must also be made for debt on property, for example, if there is a farm loan.

Where there is a will

A spouse or partner is entitled to what is called a ‘legal right share’ even if there is a will. This would mean the spouse or partner is entitled to half the estate in a case where there are no children.

Or in a case where there are children, the spouse/partner is entitled to a third of the estate.

A child may challenge a will where the deceased has failed in his/her moral duty to make proper provision for the child in accordance with his/her means.

Where there is no will

If there is a spouse but no child, then the spouse gets the whole estate.

If there is a spouse and children then the spouse gets two-thirds of the estate while the remaining third is divided between the children.

A child may challenge a will where the deceased has failed in his/her moral duty to make proper provision for the child in accordance with his/her means.

Validity

Teagasc has listed some of the conditions to a will being valid in Ireland in its farm succession and transfer guide:

The person making the will must:

  • Be aged 18 or over.
  • Act of their own free will.
  • Be of sound mind, memory and understanding.
  • Must know the nature and extent of his/her property and be capable of recalling all of the people who may expect to benefit from his/her estate.
  • The document must:

  • Be in writing.
  • Be signed by the person making the will (or by someone in their presence and by their direction).
  • Have a signature which is witnessed by two people, both present at the same time.
  • Be signed by both witnesses in the presence of the person making the will.
  • Not benefit a witness or their spouse.
  • A will should contain:

  • The name and address and signature of the person making the will as well as the current date.
  • A revocation clause, meaning any previous wills will have no legal effect.
  • A clause appointing at least one, but preferably two or more, executors.
  • A list of legacies (gifts of money or goods) and devises (gifts of real property).
  • A residuary clause, disposing of the remainder of the estate.
  • Attestation clause or testimonium.
  • How to ensure you will still receive the Basic Payment Scheme

    One of the things that farmers need to be aware of is how to claim entitlements when ownership of land has changed.

    To apply for the Basic Payment Scheme (BPS), the applicant must be the holder of a registered herd number or have applied to the local regional veterinary office for a herd number on or before 15 May in that year.

    This must also be accompanied by a “Transfer of Entitlement” application. Any change to the registration details of a herd number, such as the removal or addition of a family member, requires a change to the registration details of entitlements. Similarly, a transfer application should be submitted where a partnership has been formed or dissolved.

    A spokesperson for the Department of Agriculture said that “where there is a change to a herd number, an applicant may also need to re-register for online services”.

    If a herd number is not processed before the application deadline of 15 May, an applicant will still need to apply for BPS online. An agricultural adviser or the Direct Payments helpdesk (0761 064420) can help here.

    Where there is a change to a herd number, an applicant may also need to re-register for online services

    As with all other applications, to claim a BPS entitlement, all the land declared must have been farmed for a period from the beginning of the year in question until after 31 May or for a period from before 31 May to 31 December of that year.

    The Inheritance Enquiry Unit of the Department can help family members and the legal representatives of deceased farmers to:

  • Identify schemes the deceased person participated in and establish whether there are any outstanding payments due to the estate of the deceased.
  • Assist the legal representatives in contacting various sections of the Department.
  • Advise on what legal documents are required.
  • Make arrangements for the issue of any outstanding payments due to the estate of the deceased and for the transfer of single payment entitlements (if any).
  • The Unit acts as a single place in the Department of Agriculture to submit legal documentation from representatives of the deceased, removing the need for forwarding duplicate copies to several sections within the Department. As soon as possible, the legal representative of the estate of a deceased farmer and/or the solicitor acting on behalf of the estate should contact: Inheritance Enquiry Unit,

    Department of Agriculture Food and the Marine, Eircom Building,

    Knockmay Road, Portlaoise.

    Tel: 1890 252 238 or 0761 064428

    Fax: 05786 89990

    Email: inheritance@agriculture.gov.ie

    TAMS

    Change in identity

    Firstly, if there is a change in the identity of the farmer either after approval or after payment of grant aid, you must submit a Request to amend TAMS II applicant details form. This also applies when a new partnership or company is formed.

    The form is sent to: TAMS Section, OFI Division, Johnstown Castle Estate, Wexford. The request must be completed by both the existing applicant and the new farmer. In completing the form, the successor agrees to the scheme terms and conditions.

    For example, if the original applicant applied and received approval or payment as an individual and then transfers the holding to a company, a company representative must complete the Request to amend TAMS II applicant details form.

    If the form is not sent in the farmer runs the risk of a delay to payment or clawback of grant aid.

    If a registered farm partnership is dissolved before approval of grant aid is issued, the application will lapse

    Dissolving a registered farm partnership

  • If a registered farm partnership is dissolved before approval of grant aid is issued, the application will lapse.
  • If the partnership is dissolved after approval but before payment, one of the former partners must be nominated as a payee.
  • If the partnership is dissolved after payment, the former partner(s) that has control of the land on which the investment is located must use that investment for a minimum of five years from the date of issue of the final payment.
  • The dissolution of a partnership can result in:

  • The reduction of payment.
  • The reduction of investment ceilings.
  • The recoupment of payments made.
  • Adjustment of investment balances for ex-partners.
  • Force Majeure will be taken into consideration before any recoupment/reduction takes place.
  • If a partnership dissolves between the submission of an application and up to five years after the date of final payment, notification must be sent to: TAMS II section, Johnstown Castle Estate, Co Wexford, within four working weeks. Each case will be examined on its own merits.

    GLAS

    Applications to transfer a GLAS contract to a new person are examined individually on their own merits. Requests to transfer GLAS contracts must be made in writing to GLAS section, Johnstown Castle Estate, Co Wexford. The Department of Agriculture says that over 95% of applications to transfer are allowed. However, this has to be within the scope of governing EU regulations and the scheme terms and conditions. This is why transfer has not been allowed for the remaining 5%. CL