Contents
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... 12 Arable... 15 Introduction... 16 Wheat - Winter... 18 Wheat - Spring... 20 Barley - Winter... 22 Barley - Spring... 24 Oats - Winter... 26 Oats - Spring... 28 Triticale... 30 Oilseed Rape - Winter... 32 Oilseed Rape - Spring... 34 Spring Field Beans... 36 Spring Peas... 38 Timothy - Hay, Greencut... 40 Stubble to Stubble Arable Operations... 42 Equivalent Grain Weights at Varying Moisture Contents... 43 Futures and Options Markets... 43 Potatoes... 45 Introduction... 46 Potatoes - Loose New (Covered and Open)... 48 Potatoes - Baby New... 50 Potatoes - Early Set Skin Pre-Pack Bakers (Covered and Open)... 52 Potatoes - Pre-Pack Salads... 54 Potatoes - Maincrop Ware (Pre-Pack Bakers)... 56 Potatoes - Maincrop Ware (Pre-Pack Premium Varieties)... 58 Potatoes - Maincrop Ware (Processing - Chips)... 60 Potatoes - Maincrop Ware (Processing - Crisps)... 62 Potatoes - Seed (Low and High Number Varieties)... 64 Potatoes - Dual Purpose (Seed and Ware)... 66 Grassland... 69 Introduction... 70 Sward Improvement... 72 Preserved Grass Production Costs... 73 Grassland - Grazing... 74 Grassland - Silage and Aftermath Grazing... 76 Grassland - Hay and Aftermath Grazing... 78
Forage Crops... 81 Introduction... 82 Brassica Crop Technical Data... 83 Preserved Forage Crop Technical Data and Production Costs... 85 Forage Maize... 88 Whole Crop Cereal - Winter Wheat... 90 Rye for Early Grazing... 92 Kale... 94 Forage Rape... 96 Dutch or Stubble Turnips... 98 Swedes and Turnips... 100 Chicory... 102 Fodder Beet... 104 Livestock... 107 Livestock Units... 108 Livestock Traceability... 109 Animal Health Planning... 112 Nutritive Values and Relative Values ( ) of Feedingstuffs... 114 Gestation Table... 117 Dairying... 119 Introduction... 120 Lactation Curves... 122 Dairy Cow - Summary of Assumptions... 123 Dairy Cow - Low Input Spring Calving... 124 Dairy Cow - 7,000 Litres... 126 Dairy Cow - 8,500 Litres... 128 Dairy Cow - High Output Housed Year Round... 130 Replacement Heifer Rearing... 132 Contract Dairy Heifer Rearing... 136 Total Cost of Production - Dairying... 137 Beef Cattle... 139 Introduction... 140 General Reference Data... 142 Hill Suckler Cows... 144 Upland Suckler Cows - Mainly Silage Diets... 146 Lowground Suckler Cows - Mainly Straw Diets... 148 Spring Calving Cows Producing 18-20 Month Finished Cattle... 150 Overwintering Spring-Born Suckled Calves... 152 Finishing Spring-Born Suckled Calves Intensively at 12 Months... 154 Finishing Year Old Autumn-Born Suckled Calves at 18 Months... 156 Finishing Year Old Spring-Born Suckled Calves at 18-20 Months.. 158 Beef Cattle Summer Finishing... 160 Calf Rearing Costs to 3 Months... 162 Intensive Finishing of Dairy Bred Bulls... 164 Forage Based Finishing Dairy Steers at 27 Months... 166
Sheep... 169 Introduction... 170 General Reference Data... 172 Extensive Hill... 174 Improved Hill... 176 Draft Blackface Ewes... 178 Crossbred Ewes... 180 Pure Bred Flock... 182 Early Finished Lamb Production... 184 Easy Care (Wool Shedding)... 186 Gimmering... 188 Short Keep Lambs - Winter Finishing on Rape... 190 Short Keep Lambs - Indoor Finishing on Concentrates... 192 Long Keep Lambs - Finishing on Swedes... 194 Red Deer... 197 Introduction... 198 Red Deer - Lowground Breeding and Feeding... 200 Red Deer - Upland Breeding Selling Calves... 202 Red Deer - Finishing Stag Calves... 204 Pigs... 207 Introduction... 208 Breeding Pigs - Indoor Units... 210 Breeding Pigs - Outdoor Units... 212 Finishing Pigs... 214 Poultry... 217 Introduction... 218 Chicken Egg Production... 218 Broiler Meat Production... 220 Useful Poultry References... 221 Laying Hens - Free Range... 222 Broilers... 224 Organic Farming... 227 Introduction... 228 Organic Farming Contacts... 231 Organic Wheat - Winter... 232 Organic Oats - Spring... 234 Organic Barley - Spring... 236 Organic Beans - Spring... 238 Organic Potatoes - Maincrop... 240 Organic Dairying... 242 Organic Suckler Cows - Mainly Silage Diets... 246 Organic Finishing Cattle... 248 Organic Breeding Ewes - Finished Lamb Production... 250 Crofts and Small Farms... 253 Introduction... 254
Crofting... 254 Small Farms... 256 Rural Aid Schemes for Crofts and Small Farms... 256 Croft and Small Farm Gross Margins... 258 Suckler Herd - Croft and Small Farm... 260 Sheep Flock - Croft and Small Farm... 262 Free Range Laying Hens - Croft and Small Farm... 264 Diversification... 267 Introduction... 268 Part-Time Off-Farm Work... 268 On Farm Diversification... 268 Speciality Crops... 270 Alternative Livestock... 272 Retailing... 273 Tourism... 277 Equestrian Enterprises... 279 Forestry and Farm Woodlands... 287 Introduction... 288 Trees and the Law... 288 Woodland and Shelter... 290 Scottish Timber Log Prices... 291 Christmas Trees... 291 Financial Assistance for Farm Woodlands... 294 Trees and taxation... 303 Renewable Energy... 305 Introduction... 306 Grants and Incentives... 307 Wind Power... 315 Hydro Power... 318 Solar Photovoltaics... 319 Biomass Heating... 321 Farm Scale Biodiesel... 323 Anaerobic Digestion... 324 Biomass Crops for Energy... 328 Fuel... 331 Introduction... 332 Fuel Prices... 332 Calorific Values of Fuels... 333 Fuel Cost Values... 334 Fuel Storage... 334 Labour and Machinery... 337 Introduction... 338 Standard Labour Requirements... 338 Machinery Operating Data... 339 Estimating Machinery Costs... 343
Machinery Contractors Charges... 347 Grain Drying... 351 Drainage... 351 Fencing... 353 Dry Stone Walling... 354 Agricultural Vehicles on the Road... 354 Labour Legislation and Policy... 356 Health and Safety... 361 Land and Buildings... 363 Introduction... 364 Land Tenure... 364 Space Requirements for Livestock and Storage... 370 Planning Permission and Building Warrant... 375 Guide to Building Costs... 379 Charges for Short-Term Lets and Services... 382 Climate Change and the Environment... 383 Introduction... 384 Agriculture and Climate Change... 384 Farming for a Better Climate... 386 Forestry and Climate Change... 387 Pollution and the Environment... 388 New Entrants... 391 Introduction... 392 Starting Up an Agricultural Business... 392 Business Planning... 394 Financial Planning... 395 Farming Opportunities... 398 New Entrants Initiatives... 401 Whole Farm Data... 403 Introduction... 404 Source of Contents for 2017... 404 Description of Farm Types... 405 Definition of Terms... 406 England - LFA Grazing Livestock Farms... 408 England - Lowland Grazing Livestock Farms... 409 England - Dairy Farms... 410 England - Cereal Farms... 411 England - General Cropping Farms... 412 England - Specialist Pig Farms... 413 England - Specialist Poultry Farms... 414 England - Horticulture Farms... 415 England - Mixed Farms... 416 Scotland - Specialist Sheep (LFA) Farms... 417 Scotland - Specialist Beef (LFA) Farms... 418 Scotland - Cattle and Sheep (LFA) Farms... 419 Scotland - Lowland Cattle and Sheep Farms... 420
Scotland - Dairy Farms... 421 Scotland - Cereal Farms... 422 Scotland - General Cropping Farms... 423 Scotland - Mixed Farms... 424 Rural Aid Schemes... 425 Introduction... 426 Overview of CAP Schemes... 426 Scotland... 428 England... 440 Wales... 444 Northern Ireland... 449 Cross Compliance... 453 Credit... 455 Amortisation Table... 456 Sinking Fund Table... 457 Approximate Annual Percentage Rates of Annual Nominal Rates... 458 Approximate Annual Percentage Rates of Annual Flat Rates... 459 Compounding Table... 460 Annuity Tables... 461 Discount Tables... 462 Long-Term Loans... 463 Medium-Term and Short-Term Credit... 463 Taxation... 467 Introduction... 468 Income Tax... 468 Property Rental Income... 470 Tax Credits... 470 Pensions... 471 Capital Allowances... 472 Losses... 473 Relief for Fluctuating Profits (Averaging)... 473 Herd Basis of Livestock Valuation... 474 Self Assessment Procedures... 474 Corporation Tax Procedures... 475 Corporation Tax Rates... 475 Annual Tax on Enveloped Dwellings... 475 Capital Gains Tax... 476 Inheritance Tax... 477 Value Added Tax... 479 National Insurance Contributions (NICs)... 482 Stamp Duty (SD)... 483 Stamp Duty Land Tax (SDLT)/Land Building Transaction Tax (LBTT) in Scotland... 483 Single Farm Payment Scheme/Basic Payment Scheme... 484 Commercial Woodlands... 485 Anti-Avoidance... 485
Making Tax Digital... 486 Miscellaneous... 487 Summary of Farm Management Practices... 488 Imperial-Metric Conversion... 492 Contacts... 495 SAC Contact Details... 496 Machinery Ring Contact Details... 501 Index... 503