Tax & Finance

Prepare for the end of BPS delinked payments

Delinked payments, which replaced the Basic Payment Scheme in England, need no application but are cut by 98% on the first £30,000 and 100% above it for 2026 and 2027. The last payments are for 2027, so plan farm income without them from 2028.

Agriculture & Farming England

The Basic Payment Scheme (BPS) in England ended after the 2023 scheme year. The Rural Payments Agency (RPA) replaced it with delinked payments, paid for each year from 2024 to 2027. 2027 is the last year, so there are no delinked payments from 2028.

Who receives delinked payments

You receive them if you have a reference amount and you claimed, and were eligible for, BPS in England in the 2023 scheme year. You also qualify if you inherited eligible land after 15 May 2023. You do not apply, and you do not need any land or entitlements. You can stop farming after the BPS 2023 deadline of 15 May 2023 and still be paid. Later changes to your farm size or land use do not change your payment. You are not eligible if you received a payment under the Lump Sum Exit Scheme.

How your payment is worked out

Delinked payments are taxed as income. If the RPA has to recover an overpayment, it may add interest at the Bank of England base rate plus 1%.

Keep your details right until the last payment

The RPA sends a remittance advice and a payment statement with each payment. Payments go to the bank account linked to the business identifier that claimed BPS in 2023, even if your business structure has since changed. You can change that bank account at any time in the Rural Payments service. If you do not want delinked payments, tell the RPA by email or post.

If your reference data looks wrong, query it with the RPA, or use its complaints procedure. A corrected BPS record for 2020 to 2022 adjusts your reference amount. If you inherit eligible land from a farmer who had a reference amount, you can ask the RPA to transfer all or part of it to you on a Delinked Payments Transfer Request form.

Plan for income without delinked payments

Compare your reference amount with your latest payment to see how much income you lose. Build your cash flow and business plan around income that does not depend on delinked payments. You can still apply for any other scheme you are eligible for. Holding delinked payments does not stop you applying for Countryside Stewardship Higher Tier, because you are not paid twice for the same activity on the same land. Keep your land information on your digital maps up to date, because errors can affect payments under any scheme you are in.

Official guidance