Under the early retirement 2000 scheme – ERS2 – certain income criteria apply for both the transferor and the transferee. The transferor must derive at least 25% of his or her income from farming and the total income from farming and non-farming sources must not exceed 200 income units, except in the case of a definitive transfer to a family member where there is no upper limit. The transferee must prove his or her viability by having an income of at least 50 income units of which 20 income units are derived from farming. An upper non-farm income limit of 100 income units applies to the transferee. In cash terms, an income unit is £200.