Gifted Land-Tax implications on land and single payment.

Hello, if someone was gifted land how would they go about working out what the tax implications were for owing tax as the giftee is self employed. The land also comes with single payment entitlements.

Is the tax owed based on the value of the land and the entitlements awarded to the land?

Many thanks

You need to give a lot more information as there are three taxes to consider, ie capital gains tax for the disponer and Capital acquisitions tax and stamp duty for you. The disponer is deemed to have disposed of the land and may have a notional profit to tax unless they have other losses to offset or perhaps are entitled to retirement relief..
You need to answer the following...
Who is gifting the land and their relationship to you?
What is it's value?
Is it being farmed or rented?
How long did the disponer own it?
What was it's original cost or value at the time the disponer acquired it.?
What age is the person gifting the lands?
Once the above is known, you may qualify for certain reliefs, namely business relief or agricultural relief which both reduce the value of the lands/gift to you by 90%. In most cases this will solve any potential CAT issues.
PS entitlements are usually valued with the lands, ie the lands will be worth more because of the entitlements attached.

The revenue website is actually pretty good at guiding you regarding the tax calculation BUT you will need professional advice regarding valuations/reliefs etc.