The Scottish Government

CALCULATED RATES

£

per ha

Ancient Wood Pasture on Improved Grassland

£136.77

Ancient Wood Pasture on Unimproved Grassland

£74.61

Average:

£105.69

per ha

£

£

per hectare

Additional Costs:

Rented grazings

0.667

hectare @

200

x

0.25

(1.5 of 6 months)

33.33

Supervision

0.667

hectare rented grazings for

6

weeks @

1

hr per week per ha rented

@

£7.82

per hr

31.28

Wormer & haulage

5

ewes @

2.00

10.00

**Income foregone:

Loss of 2.5 ewes per hectare:

62.16

Total:

£136.77

per hectare

**Income foregone:

Gross Margin

£

per head

£

per ha

Average gross margin (after forage) for lowground breeding ewe - store lamb & finished lamb production.

£ 27.41

Interest on Tenant's Capital saved

£ 2.54

Income foregone per head:

£ 24.86

Av. Production loss per head x 2.5 ewes removed per hectare.

£ 62.16

Additional costs:

None

£ -

Sub-total

£ 62.16

Overall cost:

£62.16

per hectare

Average total variable costs per ewe:

£ 31.85

2/3rd of total variable costs (costs generally skewed towards beginning of year)

£ 21.24

Average fixed costs (ram replacement and ewe value) per ewe:

3.20

+

35

1/2 of fixed costs (generally spread more evenly in the year):

£ 19.10

Average Tenant's capital per ewe

£ 40.34

Interest on Tenant's capital

£ 2.54

6.30%

£

£

per hectare

Total Additional Costs:

Rented grazings

0.667

hectare @

200

x

0.25

(1.5 of 6 months)

£33.33

Supervision

0.667

hectare rented grazings for

6

weeks @

£7.82

per hr per wk per ha rented

£31.28

Wormer & haulage

5

ewes @

2.00

£10.00

Total:

£74.61

per hectare