It is not right or just that those who followed official guidelines should now be penalised for doing what was asked of them. This is what is happening to the relatively small number of farmers who were encouraged – through Government policy – to develop their farm business by entering into long-term land leases. Policy encouraged the value of entitlements to be woven into lease arrangements, allowing for both the land rent and entitlement value to be passed to the landowner tax-free.

In 2023, the capping of BISS payments will mean that these farmers will be unable to draw down all of these entitlements despite being committed to lease arrangements that have a number of years still to run.