The Single Payment Scheme was implemented in Ireland in 2005 under European Commission Regulation (EC) 1782/2003. Ireland implemented the historical model of the SPS, which meant that the number of payment entitlements each farmer received was based on the average number of hectares farmed in the three reference years – 2000 to 2002
The total Single Payment Scheme amount belongs to the farmer and did not attach to lands. The Single
Payment was based on the amount of payments made to farmers during the 2000 to 2002 reference period. The lands used during the reference period was used to break the SPS total payment down to entitlement value and number.
The regulations in relation to the consolidation of payment entitlements on owned and leased land were originally set out in Commission Regulation (EC) No 795/2004 which was repealed by Commission Regulation (EC) No 1120/2009.