Contents of the 2018 (48 th ) Edition
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1 Contents of the 2018 (48 th ) Edition Published September 2017 CONTENTS I. GENERAL 1 PAGE 1. The Use of Gross Margins 1 2. Complete Enterprise Costings 2 3. Farm Business Survey Data 3 4. Main Assumptions 4 II. ENTERPRISE DATA 5 1. Crops 5 Wheat 5 Barley 8 Oats 10 Oilseed Rape 12 Linseed 13 Field Peas 14 Field Beans 16 Herbage Seeds 18 Rye 19 Triticale 20 Borage 21 Lupins 22 Minority Crops 23 Vining Peas 30 Potatoes 31 Sugar Beet 33 ~ 1 ~
2 Top Fruit 34 Soft Fruit 36 Field-Scale Vegetables 38 Hops 39 Vineyards Grazing Livestock 43 Dairy Cows 43 Dairy Followers 55 Self-Contained Dairy Herd: Cows and Followers 57 Beef 58 Sheep 68 Grazing and Rearing Charges: Cattle and Sheep 74 Red Deer 76 Horses: Livery 78 Wild Boar 80 Goat Dairying 81 Sheep Dairying 82 Angora Goats 83 Ostriches 85 Camelids 87 Grazing Livestock Units (GLU) 89 Forage Variable Costs 89 Total Costs of Preserved Forage Pigs, Poultry, Trout, Rabbit 93 Pigs 93 Egg Production 97 Poultry Meat & Pullets 98 Rainbow Trout (Freshwater) 100 Meat Rabbits Renewable Energy 103 General 103 Renewable Energy Policy 103 Perennial Energy Crops For Heat And Power 107 Anaerobic Digestion 110 Liquid Biofuels 111 Solar Power 112 Hydro Power 113 Wind Turbines Other Enterprises 115 Turf 115 ~ 2 ~
3 Golf 117 Christmas Trees 119 Bed and Breakfast 121 Camping and Caravan Sites 122 Log Cabins and Glamping 123 Coarse Fishing 124 Game Shooting 125 Other Diversification Forestry Organic Farming Summary of Gross Margins 136 III. GOVERNMENT SUPPORT Introduction Support post Brexit The Basic Payment Scheme 140 Entitlements and Redistribution 140 Greening 142 Top-Up Schemes 145 Eligibility and Restrictions on Aid 145 Estimated BPS Payment Rates Market Support Single Payment Scheme 148 Single Payment Scheme History 148 Single Payment Scheme Basics 148 SPS Payments Rural Development 150 England England Wales Wales Scotland Scotland Northern Ireland Environmental Scheme Payments 163 IV. LABOUR Labour Cost 164 Minimum Wage 164 Statutory Minimum Wage Rates - England 164 ~ 3 ~
4 Statutory Minimum Wage Rates - Scotland 165 Statutory Minimum Wage Rates Wales 165 Workplace Pension Schemes 166 Farm Managers Survey Typical Annual Labour Cost 167 Labour Hours Available for Field Work Seasonal Labour Requirements 169 Crops and Grass 169 Field Scale Vegetables 181 Labour for Livestock Standard Man Days 185 V. MACHINERY Agricultural Machinery Prices Contractors Charges, Farmers Costs and Work Rates 194 Contract Farming Agreements 199 Contract Charge for All Operations Tractor Hours Tractor Costs 202 Contract Hire, Purchase or Hire Purchase of Machinery 203 Hire or Own? 204 UK Agricultural Tractor Sales per Year 205 Tractor Power Requirements Estimating Annual Machinery Costs 206 Capital Employed in Machinery 207 Depreciation 207 Estimated Annual Cost of Spares and Repairs 209 Service Plans 209 Tyres 210 Benchmark Power and Labour Costs Precision Agriculture Other Machinery Costs 214 Irrigation Costs 214 Grain Drying and Storage 218 Grain Drying 218 Grain Storage 219 Livestock Haulage Costs 220 Grain Haulage Costs 220 ~ 4 ~
5 VI. OTHER FIXED COSTS DATA Whole Farm Fixed Costs Rents Land Prices Public Liability Insurance Buildings 231 VII. TAXATION Income Tax National Insurance Private Company Taxation Agricultural Businesses: Other Items Capital Gains Tax Stamp Taxes Inheritance Tax Value Added Tax 246 VIII. FARM BUSINESS MANAGEMENT Definitions of Farm Management Terms Capital Requirement and Return Interest Rates Financial Ratios Financial Tables 257 Discounting Table 258 Compounding Table 260 Amortisation Table 262 Sinking Fund Table 263 Mortgage Repayment Data Farm Records 267 Basic Whole Farm Financial Position 267 Other Financial and Physical Records 267 IX. MISCELLANEOUS DATA Conservation Costs Grass, Forage and Environmental Seeds 272 Seed Prices and Seed Rates 272 Cover and Catch Crops Field Drainage Fertiliser 276 ~ 5 ~
6 Fertiliser Prices 276 Fertiliser Value of Slurry& Manure 277 Lime 277 Biosolids (Sewage Sludge) 278 Compost Agrochemicals 279 Agrochemical Costs 279 Agrochemical Rates Seed 282 Drilling Rates 282 Seed Royalty Rates 283 Home Saved Seed Costs Feed 284 Feed Prices 284 Feedstuff Nutritive Values Agristats 286 Industry Structure 286 Finance 289 Productivity 292 Food Rate of Inflation; Price and Cost Indices 294 Inflation Data 294 Agricultural Price and Cost Indices Metric Conversion Factors INDEX 299 The John Nix Farm Management Pocketbook can be ordered and accessed from: by telephoning: ~ 6 ~
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