TAMS payments are provided for under Article 17 (2) of EU Reg 1305/2013 which specifies that "support shall be granted to farmers or groups of farmers". This precludes payments to contractors as they are classified as non-farmers.
The LESS Scheme is open to farmers who:
1. hold a Department identified
2. have a minimum of 5 hectares which have been declared under the Basic Payment Scheme, Single Farm Payment Scheme in the year of application or preceding year, or
3. are engaged in the breeding, rearing or fattening of pigs and have a minimum of 60 production units at the time of application
The Scheme has proved very successful to date with over 930 approvals issued to farmers.