The Rural Payments Agency is replacing the BPS in England with delinked payments from 2024. The RPA will pay delinked payments annually between 2024 to 2027 and the amount paid will decrease each year, with 2027 being the final year of delinked payments. To receive delinked payments, you must be eligible for BPS payments in 2023 (with some exceptions on inherited land) and have a reference amount. The reference amount will normally be the average BPS payment in the reference period, which is the BPS 2020 to 2022 scheme years. If you did claim in 2023, but did not claim BPS in the reference period, you will only have a reference amount if BPS reference data has been transferred to you.
The RPA has started writing to farmers about the transition from BPS payments to de-linked payments. To read all the guidance on how de-linked payments are calculated, how they affect different types of businesses and how they are treated for tax purposes. please visit this page.