This report provides information on the methodology of Total income from farming (TIFF) estimates. Information is included about methodology, estimation methods and limitations.

TIFF, also known as the annual aggregrate agricultural account, is an official measure of the net income gained by the agriculture industry in Scotland. It seeks to provide an estimate of the total net income across all agricultural holdings, with a breakdown, at the national level, of the value of farm outputs, costs and subsidies. This is done by collecting the best relevant data available and using it to produce estimates for each element.

We would like to thank Scotland’s farmers, and others in the industry, for their cooperation with all of our data collections.

In some cases available data provide a complete result, for example, there are accurate data on the quantity and price of all finished cattle, collected from abattoirs (though the expenses related to the sale of these have to be estimated).

In other cases a lack of data means results have to be modelled based on whatever data we do have, for example the cull of spent hens is estimated using June Agricultural Census figures and estimates on their productive lifespan.

Many other elements of TIFF are based on sample surveys, for example the miscellaneous expenses of most farm-types are based on results of the Farm Business Survey.

Details about the TIFF estimates are included here in line with the European Statistical System (ESS) quality framework. This covers areas of statistical:

• Relevance
• Accuracy and reliability
• Timeliness and punctuality
• Accessibility and clarity
• Coherence and comparability

An Accredited Official Statistics Publication for Scotland

These statistics are accredited official statistics. The Office for Statistics Regulation (OSR) has independently reviewed and accredited these statistics as complying with the standards of trustworthiness, quality, and value in the Code of Practice for Statistics.

These accredited official statistics were independently reviewed by the OSR in November 2020. The accreditation notice is available on the OSR website.

Accredited official statistics are called National Statistics in the Statistics and Registration Service Act 2007.

Scottish Government statistics are regulated by the OSR. OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.