The application process for the 2026 Basic Income Support for Sustainability (BISS) has now opened.

Tillage farmers in particular have been advised to get up to speed on changes for this year.

These include changes related to Good Agricultural and Environmental Conditions (GAEC 7), crop rotation, and diversification in arable lands.

The closing date for BISS applications is Friday, May 15, 2026.

So what do farmers in general need to know?

Conditionality

Conditionality sets the baseline requirements for farmers in receipt of Common Agricultural Policy (CAP) payments and replaces the “cross compliance” requirements in the previous CAP.

Conditionality consists of Statutory Management Requirements (SMRs) and GAEC standards in respect of the following specific areas:

The climate and the environment, including water, soil and biodiversity of ecosystems;
Public health and plant health;
Animal welfare.

Statutory Management Requirements (SMRs)

These refer to the requirements concerning the climate and the environment, public health and plant health, and animal welfare.

The SMRs under Conditionality are as follows:

SMR 1: Water abstraction and protection of waters against pollution caused by phosphates;
SMR 2: Protection of waters from pollution caused by nitrates;
SMR 3: Conservation of wild birds;
SMR 4: Conservation of natural habitats and of wild flora and fauna;
SMR 5: Food and feed hygiene;
SMR 6: Restrictions on the use of substances having hormonal or thyrostatic action and beta-agonists in farm animals;
SMR 7: Proper and safe use of plant protection products;
SMR 8: Sustainable use of plant protection products;
SMR 9: Minimum standards for the protection and welfare of calves;
SMR 10: Minimum standards for the protection and welfare of pigs;
SMR 11: Minimum standards for the protection and welfare of animals kept for farming purposes.

GAEC

GAEC refers to a range of standards concerning soil, climate change mitigation, habitats, and water.

There are nine GAECs in the agreed regulation.

These apply to all farmers receiving CAP support and have been tailored to Ireland based on farm size, farm structures and the specific characteristics of the areas concerned, including soil and climatic condition, existing farming systems and land use.

The GAECs under Conditionality are as follows:

GAEC 1: Maintenance of permanent grassland based on a ratio of permanent grassland in relation to agricultural area;
GAEC 2: Protecting peatlands and wetlands;
GAEC 3: Burning of arable stubble is not allowed, except for plant health reasons;
GAEC 4: Establishment of buffer strips along water courses;
GAEC 5: Tillage management, to reduce the risk of soil degradation and erosion;
GAEC 6: Land management practices to reduce the risk of soil degradation and erosion;
GAEC 7: Crop rotation in arable land;
GAEC 8: Minimum share of agricultural area (4%) devoted to non-productive areas or features, retention of landscape features, ban on cutting hedges and trees during the bird breeding and nesting season & measures for avoiding invasive plant species;
GAEC 9: Protection of environmentally sensitive permanent grasslands in Natura 2000 sites.

Change in Conditionality requirements for organic farmers

As part of the recent Simplification Package adopted by the European Commission, there have been several changes regarding Conditionality which affect tillage farmers (GAEC 7) and organic farmers.

For GAECs 3, 4, 5, 6 and 7, a change is being introduced from 2026 as follows.

Organic farmers whose entire holding is certified as either organic or in conversion, or who have a combination of both, are deemed to comply with the above GAEC standards and no controls will be carried out.

Where any part of the holding is non-organic or not in conversion the exemption will not apply.

GAEC 2: Protecting peatlands and wetlands.

The main objective of the standard is the protection of carbon-rich soils. This GAEC aims to protect both peatlands and wetlands, determined as agricultural areas and eligible hectares.

Such areas are submitted by applicants as part of area-based schemes. Large quantities of carbon are stored in peatlands and wetlands and certain agricultural practices (e.g., deep ploughing, new reclamation/drainage works) may have a negative impact on such soils with regard to carbon storage.

The minimum standards established for management under this GAEC is aimed at minimising carbon loss from such soils.

It is a farmer's responsibility to establish if any of the eligible land on which they are applying for payment in their BISS application are GAEC 2 land parcels and that they are aware of the particular requirements attaching to this.

GAEC 7: Crop rotation and diversification in arable lands except crops grown underwater

GAEC 7 is concerned with improving soil quality and health and reducing the dependency of chemical pesticides through control of weed, pest and disease spread.

It aims to achieve this through the application of crop rotation and/or crop diversification on all holdings with arable lands except those where crops are grown under water.

The two implementing aspects of GAEC 7 in 2026 are crop rotation and crop diversification; or crop diversification only.

Crop rotation and crop diversification

Crop rotation is to be implemented at parcel level as follows: Crop rotation based on a four-year rotation cycle resulting in at least two different crops in years 2023-2026 inclusive.

This also applies to crop diversification as follows on holdings with:

10-30ha of arable land, where the entire area declared is greater than 30ha, (2 crop rule): At least two arable crops must be grown and the main crop must not be more than 75% of the arable land;
Less than 30ha of arable land (3 crop rule): At least three arable crops must be grown and the main crop not more than 75% and the two main crops not more than 95% of the arable land.

Or it can apply to crop diversification only, as follows on holdings with:

10-30ha of arable land, where the entire area declared is greater than 30ha (2 crop rule): At least two arable crops must be grown and the main crop must not be more than 75% of the arable land.
Less than 30ha of arable land (3 crop rule): At least three arable crops must be grown and the main crop not more than 75% and the two main crops not more than 95% of the arable land.

Crop rotation and crop diversification applies to holdings with arable lands which fall into the following categories:

Farms with 10ha or more of arable land;
Farm holdings comprising of arable and grassland production where less than 75% of the eligible area of the farm is in permanent grassland;
Farm holdings comprising of mixed crops where less than 75% of the arable land is used for land lying fallow, temporary grassland, grassland production, leguminous (protein) crops or a combination.

However, from last January (2025) applicants can opt to apply to meet GAEC 7 requirements by crop rotation (Crop Rotation & Crop Diversification) otherwise it will be taken in 2026 again that the applicant is choosing crop diversification.

From 2026, organic farmers whose entire holding is certified as either organic or in conversion or who have a combination of both are deemed to comply with the GAEC 7 standards.

However, where any part of the holding is non-organic or not in conversion the exemption will not apply and the GAEC 7 requirements apply to the total arable area of the holding.

Alternative to crop rotation/diversification

Where a farmer is unable to meet the obligations of crop rotation or diversification as required above, they may seek an alternative to these obligations by growing catch crops on their arable parcels.

This means they must grow a catch crop on more than 50% of the total arable area each year.

All parcels must be sown in a catch crop over a four-year cycle (2023 – 2026).

However ACRES/EIP catch crops will not count towards the GAEC 7 requirement.

When completing the 2026 BISS application, the iNet system will inform the applicant/agent that he/she is compliant with crop diversification (2/3 crop rule).

Where it is found that during 2026, on foot of an Area Monitoring System notification, that the applicant is non-compliant in relation to crop diversification, the applicant will have to notify DAFM through the iNet system of at least 50% of parcels that will be sown to catch crops to comply with GAEC 7.

Where an applicant complied with GAEC 7 by growing catch crops in 2025, the applicant will have to, in 2026, sow all arable parcels to catch crops not sown to catch crops in 2025 along with ensuring at least 50% of the total arable area is sown to catch crops to comply with GAEC 7 requirements.

Where it is found on foot of an on-farm inspection that the applicant is non-compliant with crop diversification, a sanction may apply.

Landscape features

Hedgerows, trees in a line and drains and ditches have been designated as landscape features under GAEC since 2009.

Hedgerows, trees in a line, drains/ditches, designated habitats archaeological sites, national monuments and small ponds to a maximum of 0.2ha are designated as a landscape feature under GAEC and are eligible for payments under the BISS andother area based schemes.

Under GAEC 8 beneficiaries are obliged to retain designatedlandscape features.

Designated landscape features are eligible for BISS and other area related payments and cannot be removed apart from certain limited exceptional circumstances such as building work, road safety issues or farm safety issues.

Hedgerows cannot be removed between 1 March and 31 August. In the case of land designated as SAC or SPA, hedgerows or drains cannot be removed without the prior approval of the National Parks and Wildlife Service.

The Birds and Habitats Directives

Some farms, or part of farms, have been designated for the conservation of birds, which are classified under EU legislation as Special Protected Areas (SPAs).

Other lands have been designated for the conservation of natural habitats and wild flora and fauna, which are classified under EU legislation as Special Areas of Conservation (SACs).

GAEC 9 contains a ban on converting or ploughing permanent grassland designated as environmental sensitive permanent grassland in Natura 200 Sites.

The areas currently designated as environmentally sensitive permanent grassland (ESPG) in Natura 2000 sites are subject to the requirements of GAEC 9 to protect the habitats, species andsoils of these lands.

Farmers cannot carry out these activities on these lands:

Ploughing;
Growing of arable or permanent crops;
Construction.

According to DAFM, if it is found such practices are carried out, the applicant may be liable for a conditionality sanction.