Enterprise Budgeting... 1 Crop Inputs Introduction... 46

Transcription

1 Contents

2 Enterprise Budgeting... 1 Crop Inputs... 3 Introduction... 4 Fertiliser... 4 Lime... 4 Slurry and Manure... 4 Nutrient Planning... 6 Residual Values of Fertilisers, Manures and Lime... 8 Pesticide Use Arable Introduction Wheat - Winter Wheat - Spring Barley - Winter Barley - Spring Oats - Winter Oats - Spring Triticale Oilseed Rape - Winter Oilseed Rape - Spring Spring Field Beans Spring Peas Timothy - Hay, Greencut Stubble to Stubble Arable Operations Equivalent Grain Weights at Varying Moisture Contents Futures and Options Markets Potatoes Introduction Potatoes - Loose New (Covered and Open) Potatoes - Baby New Potatoes - Early Set Skin Pre-Pack Bakers (Covered and Open) Potatoes - Pre-Pack Salads Potatoes - Maincrop Ware (Pre-Pack Bakers) Potatoes - Maincrop Ware (Pre-Pack Premium Varieties) Potatoes - Maincrop Ware (Processing - Chips) Potatoes - Maincrop Ware (Processing - Crisps) Potatoes - Seed (Low and High Number Varieties) Potatoes - Dual Purpose (Seed and Ware) Grassland Introduction Sward Improvement Preserved Grass Production Costs Grassland - Grazing Grassland - Silage and Aftermath Grazing Grassland - Hay and Aftermath Grazing... 78

3 Forage Crops Introduction Brassica Crop Technical Data Preserved Forage Crop Technical Data and Production Costs Forage Maize Whole Crop Cereal - Winter Wheat Rye for Early Grazing Kale Forage Rape Dutch or Stubble Turnips Swedes and Turnips Chicory Fodder Beet Livestock Livestock Units Livestock Traceability Animal Health Planning Nutritive Values and Relative Values ( ) of Feedingstuffs Gestation Table Dairying Introduction Lactation Curves Dairy Cow - Summary of Assumptions Dairy Cow - Low Input Spring Calving Dairy Cow - 7,000 Litres Dairy Cow - 8,500 Litres Dairy Cow - High Output Housed Year Round Replacement Heifer Rearing Contract Dairy Heifer Rearing Total Cost of Production - Dairying Beef Cattle Introduction General Reference Data Hill Suckler Cows Upland Suckler Cows - Mainly Silage Diets Lowground Suckler Cows - Mainly Straw Diets Spring Calving Cows Producing Month Finished Cattle Overwintering Spring-Born Suckled Calves Finishing Spring-Born Suckled Calves Intensively at 12 Months Finishing Year Old Autumn-Born Suckled Calves at 18 Months Finishing Year Old Spring-Born Suckled Calves at Months Beef Cattle Summer Finishing Calf Rearing Costs to 3 Months Intensive Finishing of Dairy Bred Bulls Forage Based Finishing Dairy Steers at 27 Months

4 Sheep Introduction General Reference Data Extensive Hill Improved Hill Draft Blackface Ewes Crossbred Ewes Pure Bred Flock Early Finished Lamb Production Easy Care (Wool Shedding) Gimmering Short Keep Lambs - Winter Finishing on Rape Short Keep Lambs - Indoor Finishing on Concentrates Long Keep Lambs - Finishing on Swedes Red Deer Introduction Red Deer - Lowground Breeding and Feeding Red Deer - Upland Breeding Selling Calves Red Deer - Finishing Stag Calves Pigs Introduction Breeding Pigs - Indoor Units Breeding Pigs - Outdoor Units Finishing Pigs Poultry Introduction Chicken Egg Production Broiler Meat Production Useful Poultry References Laying Hens - Free Range Broilers Organic Farming Introduction Organic Farming Contacts Organic Wheat - Winter Organic Oats - Spring Organic Barley - Spring Organic Beans - Spring Organic Potatoes - Maincrop Organic Dairying Organic Suckler Cows - Mainly Silage Diets Organic Finishing Cattle Organic Breeding Ewes - Finished Lamb Production Crofts and Small Farms Introduction

5 Crofting Small Farms Rural Aid Schemes for Crofts and Small Farms Croft and Small Farm Gross Margins Suckler Herd - Croft and Small Farm Sheep Flock - Croft and Small Farm Free Range Laying Hens - Croft and Small Farm Diversification Introduction Part-Time Off-Farm Work On Farm Diversification Speciality Crops Alternative Livestock Retailing Tourism Equestrian Enterprises Forestry and Farm Woodlands Introduction Trees and the Law Woodland and Shelter Scottish Timber Log Prices Christmas Trees Financial Assistance for Farm Woodlands Trees and taxation Renewable Energy Introduction Grants and Incentives Wind Power Hydro Power Solar Photovoltaics Biomass Heating Farm Scale Biodiesel Anaerobic Digestion Biomass Crops for Energy Fuel Introduction Fuel Prices Calorific Values of Fuels Fuel Cost Values Fuel Storage Labour and Machinery Introduction Standard Labour Requirements Machinery Operating Data Estimating Machinery Costs

6 Machinery Contractors Charges Grain Drying Drainage Fencing Dry Stone Walling Agricultural Vehicles on the Road Labour Legislation and Policy Health and Safety Land and Buildings Introduction Land Tenure Space Requirements for Livestock and Storage Planning Permission and Building Warrant Guide to Building Costs Charges for Short-Term Lets and Services Climate Change and the Environment Introduction Agriculture and Climate Change Farming for a Better Climate Forestry and Climate Change Pollution and the Environment New Entrants Introduction Starting Up an Agricultural Business Business Planning Financial Planning Farming Opportunities New Entrants Initiatives Whole Farm Data Introduction Source of Contents for Description of Farm Types Definition of Terms England - LFA Grazing Livestock Farms England - Lowland Grazing Livestock Farms England - Dairy Farms England - Cereal Farms England - General Cropping Farms England - Specialist Pig Farms England - Specialist Poultry Farms England - Horticulture Farms England - Mixed Farms Scotland - Specialist Sheep (LFA) Farms Scotland - Specialist Beef (LFA) Farms Scotland - Cattle and Sheep (LFA) Farms Scotland - Lowland Cattle and Sheep Farms

7 Scotland - Dairy Farms Scotland - Cereal Farms Scotland - General Cropping Farms Scotland - Mixed Farms Rural Aid Schemes Introduction Overview of CAP Schemes Scotland England Wales Northern Ireland Cross Compliance Credit Amortisation Table Sinking Fund Table Approximate Annual Percentage Rates of Annual Nominal Rates Approximate Annual Percentage Rates of Annual Flat Rates Compounding Table Annuity Tables Discount Tables Long-Term Loans Medium-Term and Short-Term Credit Taxation Introduction Income Tax Property Rental Income Tax Credits Pensions Capital Allowances Losses Relief for Fluctuating Profits (Averaging) Herd Basis of Livestock Valuation Self Assessment Procedures Corporation Tax Procedures Corporation Tax Rates Annual Tax on Enveloped Dwellings Capital Gains Tax Inheritance Tax Value Added Tax National Insurance Contributions (NICs) Stamp Duty (SD) Stamp Duty Land Tax (SDLT)/Land Building Transaction Tax (LBTT) in Scotland Single Farm Payment Scheme/Basic Payment Scheme Commercial Woodlands Anti-Avoidance

8 Making Tax Digital Miscellaneous Summary of Farm Management Practices Imperial-Metric Conversion Contacts SAC Contact Details Machinery Ring Contact Details Index