Total income from farming estimates: 2025
Total income from farming (TIFF) is the official measure of the profit gained by the agricultural industry in Scotland. It provides a breakdown of the value of farm production, support payments and costs. An Accredited Official Statistics publication for Scotland.
First published: 30 April 2026.
Revisions to previous estimates
At the time of publication, not all data are available for 2025.
Estimates are subject to a degree of revision in future years as more data becomes available. In particular, estimates for 2025 costs are based on early indications for some figures and rely on projecting figures forward from the previous year. They will be revised next year when more data become available.
Revisions have been made to previous results as part of the regular revision process and to apply new and improved methodology to these years. Methodology improvements are continuously made and data revisions are backdated where possible to allow for better data comparability over time.
Most data are now available for 2024, although some estimates are not final until all data become available over the next year. Estimates for 2023 and earlier years are now final unless otherwise described.
As total income is the difference between two larger estimates of total input and output, slight changes in these estimates can result in large revisions to the estimate of total income.
The estimate for 2024 is revised downwards to £1.1 billion from the first estimate of £1.3 billion. First estimates of costs include early indications for some figures and rely on projecting figures forward from the previous year. This means a larger difference between first and second estimates for total costs. Total costs for 2024 are revised upwards by 8% to £4.1 billion from the first estimate of £3.8 billion. This is mostly due to revisions to labour cost estimates. First estimates of labour cost are based on projecting forward previous data. Labour costs for 2024 now incorporate 2024-25 estimates from the Farm Business Survey and incorporate planned methodology changes to improve labour estimates. Total labour cost for 2024 is revised upwards by 29% to £0.9 billion. Gross output is revised upwards by 2% to closer to £0.5 billion as more data on horticulture are available.
The estimate for 2023 is now final at around £0.8 billion, revised downwards from the second estimate of around £0.9 billion. Gross output is revised upwards by 1% while more accurate cost data have resulted in an upwards total costs revision of 3%. This is mostly due to planned methodology changes to improve labour estimates.
Revisions have been made to earlier years and have little impact on results. Revisions to data for earlier years include:
- a planned methodology update to improve labour estimates from 2018 onwards based on new data available through the 2025 June Agricultural Census on the breakdown of part time workers
- corrections made to the timeseries from 2010 onwards for Producer Price Index (PPI) and Services Producer Price Indices (SPPI) to incorporate corrections made by the Office for National Statistics. More information is available at Impact of correction to chain-linking methodology used in Producer Price Indices and Services Producer Price Indices - Office for National Statistics.
- minor revisions where more accurate data have been provided and incorporated from 2018 onwards
More information about the revision process, methodology changes and the reasons for changes are available in the Total Income from Farming Estimates: Methodology - gov.scot.