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.
Total farm costs relatively stable
Total costs to farming are estimated at around £4.1 billion in 2025, an increase of 1% compared to the previous year.
Between 2021 and 2025, large increases are seen across a range of farm costs. Some costs reached a high peak in 2022 or 2023. Particularly large increases are felt for costs of fertiliser, feed and labour. Increases in consumption of fixed capital and rising interest costs are also seen. Cost changes will impact some farming sectors more than others.
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. Total costs for 2024 are revised to £4.1 billion from the first estimate of £3.8 billion. More information is available under Revisions to previous estimates.
Figure 5: Farm costs, 2021 to 2025, current (nominal) prices.
The rest of this page reports in millions to provide better comparisons between smaller figures.
Cost breakdown
Labour costs continue to trend upwards. Total labour costs were estimated at around £929 million in 2025, an increase of 2% from the revised 2024 estimate of £913 million.
In 2025, total feed costs are estimated at around £779 million. Feed costs remain high but have decreased from the record high of £920 million in 2022 when cereal market prices were at exceptional highs. Costs for feedstuffs can be affected by factors such as extreme weather events or global markets.
Total fertiliser and lime costs are estimated to decrease by 7% from £258 million in 2024 to £240 million in 2025. Costs peaked in 2023 at around £501 million as fertiliser market prices reached a record high.
Decreasing net interest costs are seen in 2025 as interest rates fall from a peak in 2024.
Costs for machinery and vehicle fuel and oil reached a peak in 2022 at £182 million. This category includes red diesel. Costs for fuel and oil continue to decrease in 2025 to an estimated £132 million.
Seed costs are estimated to increase by 17% to around £126 million in 2025.
Consumption of fixed capital (commonly referred to as depreciation), recognises the economic cost of using up previous capital investment (in livestock, buildings, plant and machinery). While capital fixed costs rose in recent years decreases are seen for cattle and sheep from 2024 to 2025.
Figure 6: Main contributors to farm costs, 2024 and 2025, current (nominal) prices.
Table 3: Farm costs, 2024 and 2025, current (nominal) prices and percentage change (current and real terms).
|
Measure (£ million) |
2024 current (nominal) prices |
2025 current (nominal) prices |
Percentage change current (nominal) prices |
Percentage change real (2025) prices |
|---|---|---|---|---|
|
1) Feedstuff |
777 |
779 |
0% |
-3% |
|
2) Seed |
107 |
126 |
17% |
13% |
|
3) Fertilisers and lime |
258 |
240 |
-7% |
-10% |
|
4) Farm maintenance |
91 |
92 |
2% |
-2% |
|
5) Total miscellaneous expenses |
1,136 |
1,189 |
5% |
1% |
|
Machinery repairs |
153 |
161 |
5% |
1% |
|
Machinery and vehicle fuel and oil |
143 |
132 |
-8% |
-11% |
|
Other machinery expenses |
3 |
4 |
17% |
13% |
|
Electricity and heating |
40 |
36 |
-10% |
-13% |
|
Veterinary expenses |
84 |
93 |
10% |
6% |
|
Crop protection |
77 |
73 |
-5% |
-8% |
|
Contract work |
120 |
118 |
-2% |
-5% |
|
Other |
514 |
573 |
11% |
7% |
|
6) FISIM (Financial Intermediation Services Indirectly Measured) |
56 |
63 |
13% |
9% |
|
7) Total Non-agricultural activities |
56 |
61 |
10% |
6% |
|
8) GROSS INPUT = 1+2+3+4+5+6+7 |
2,480 |
2,551 |
3% |
-1% |
|
9) Total Consumption of Fixed Capital |
588 |
579 |
-2% |
-5% |
|
10) Hired Labour |
913 |
929 |
2% |
-2% |
|
11) Net Interest |
86 |
51 |
-41% |
-43% |
|
12) Net Rent |
21 |
17 |
-20% |
-23% |
|
13) Taxes on Production |
19 |
21 |
6% |
2% |
|
Total Costs = 8+9+10+11+12+13 |
4,109 |
4,147 |
1% |
-3% |