A new study, commissioned by the UK National Audit Office (NAO), analyses the implementation of the new European Single Payment Scheme of farm payments in Germany and Finland. This scheme was introduced by the European Union in 2003 as a new way of supporting its farmers based on the acreage of land that they own and previous payments they received. The research details the specifics of the national payment systems and implementation processes in Germany and Finland and compares performance. This RAND Europe study follows from one released in 2006, also commissioned by the UK NAO. It examined the specifics of the German payment system and the process of implementation, against the background of difficulties with implementing the scheme in England in 2005.