It is assumed that this Question refers to Basic Payment Entitlements.
The current EU CAP Regulations are silent on the question of the inheritance of entitlements with land where there is no provision made in a will for the transfer of the entitlements. To address this matter, Ireland enacted national legislation in the form of Statutory Instrument (SI) No. 639 of 2017.
This SI provides a legal basis to my Department in relation to the inheritance of Basic Payment Scheme entitlements where the will of a deceased farmer is silent regarding these entitlements. The SI provides for the entitlements to transfer with the land in such circumstances.
As this SI came into being on 21st November 2017, it is effective from that date and therefore, applies to applications to transfer entitlements by way of inheritance where the date of death is on or after this date.