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Scottish farm business income: annual estimates 2024-2025

Farm business level estimates of average incomes for 2024-2025. An Accredited Official Statistics publication for Scotland.

First published: 26 March 2026.


Livestock farm incomes rise

Average incomes rose across all livestock farm types in 2024-25.

Average farm income for a Less Favoured Area (LFA) livestock farm increased by 82%, from £15,700 to £28,600.

Figure 6: Average farm business income for Average Less Favoured Area livestock (LFA) and all farms, 2012-13 to 2024-25. 2024-25 prices.

A line graph showing the farm income of the average LFA farm over time, compared to all farms.LFA cattle farms saw the highest incomes among livestock farms, rising 88% to £40,800.

Higher cattle and sheep outputs drove higher incomes on LFA farms, with cattle output on LFA cattle farms increasing 13% (£13,800). However, crop outputs fell across LFA farms.

Input cost trends varied. Across all livestock farm types, fertiliser and feed costs fell. In LFA cattle and sheep and LFA cattle farms, this was partly offset by increases in total labour costs. On LFA sheep farms, labour costs fell by 6% (£2,000).

LFA livestock farm incomes remain low but stable compared to other farm types.

Lowland cattle and sheep farm income rose by 22%, from below £800 to over £900. Agricultural output increased by 8% (£11,400), mainly due to a 19% (£15,400) increase in cattle output.

Input costs on lowland cattle and sheep farms rose 15% (£27,400) to £212,800, driven largely by a 68% (£16,100) increase in land and property costs.

Diversification output and costs increased on average on lowland farms, mostly due to higher rental income and food processing.

Sample changes in lowland cattle and sheep also affect these results and cannot be fully separated from year-on-year change. Farms exiting the survey in 2023-24 had higher milk outputs compared to the remaining sample. Incoming farms in 2024-25 had higher diversification income (rental income and food processing) compared to the previous sample.

Table 6: Average farm business income (FBI) for livestock farms, 2023-24 and 2024-25. 2024-25 prices. Figures are rounded to the nearest £100 and percentage change is calculated from unrounded figures.

Farm type

2023-24 FBI (£)

2024-25 FBI (£)

Percentage change

Average LFA

15,700

28,600

82%

LFA sheep

1,900

4,800

151%

LFA cattle

21,700

40,800

88%

LFA cattle and sheep

20,400

31,400

54%

Lowland cattle and sheep

800

900

22%

Table 7: Farm business income (FBI) and contributions to FBI, average LFA, 2023-24 and 2024-25. 2024-25 prices. Figures are rounded to the nearest £100 and percentage change is calculated from unrounded figures.

Measure

2023-24

2024-25

Percentage change

1 Total output (£) = a + b

131,400

141,000

7%

a Agricultural output (£)

125,200

134,600

7%

b Contracting output (£)

6,200

6,400

2%

2 Support payments income (£) = c - d

51,600

49,300

-5%

c Payment schemes (£)

51,800

49,400

-5%

d Payment scheme costs (£)

200

100

-28%

3 Total input (£) = e + f

169,800

165,500

-3%

e Agricultural input (£)

166,200

162,400

-2%

f Contracting input (£)

3,600

3,100

-14%

4 Diversification income (£) = g - h

2,500

3,900

55%

g Diversification output (£)

5,900

7,700

31%

h Diversification input (£)

3,400

3,900

14%

5 FBI (£) = 1 + 2 + 4 - 3

15,700

28,600

82%

6 Agricultural income = a - e

-41,000

-27,900

-32%

7 Contracting income = b - f

2,700

3,300

24%

Contact

agric.stats@gov.scot

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