In this episode we look at what we can learn from the Irish system, where farms are similar to our crofts. A group of crofters are just home from a study tour to Ireland, and we hear from Derek Jamieson who crofts in Unst, Shetland, what he took from this exchange of knowledge. We also hear from Keith Fahy, advisor with Teagasc, explaining the Irish subsidy system and improvements being made to their national flock and herd.

Ireland Study Tour with Crofters

Crofting in Unst

Typical Irish farms

Croft tenancies

Mart provision in Ireland and Scotland

Subsidies in Ireland

Agri-environment Schemes

The Irish Green Cert

Discussion Groups for Crofters

Linked FAS resources:

https://www.fas.scot/rural-business/crofts-small-farms/crofting-discussion-groups/

Gary Campbell is our guest this week. Gary is the new Chief Executive of the Crofting Commission, having just started his role in January this year. With a background working in both the public and private sectors he talks us through his previous roles, his own family crofting story, what he is planning to achieve in his new CE role and his vision for the Crofting Commission.

Related FAS Resources:

Crofting & Smallholders Guide to Organisations

Succession Planning – Crofting | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

Crofting Legislation | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

We are at Dornie hall, talking to clerks and committee members about the issues they face when trying to run the common grazing, especially when it comes to finances. Firstly, we talk with Finlay Beaton from the Crofting Commission, about the problems that they deal with and the solutions for clerks. Finlay also has the advantage of having worked with RPID, so also understands the grant and subsidy systems. Arthur Macdonald adds his take from years of running finance training, working with landlords and crofters, and working at the CC. These meetings are continuing around the crofting counties, so if you are a clerk, book on!

We cover:

Common themes such as monitoring and accounting for funds, who is responsible for the funds; how and who to bring onto your committee; how to set it up; the difference between CG and clubs; vacant crofts

Useful Links

Finance Forms for Common Grazings | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

A Simple Guide to Common Grazings Terms | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

Appointment of Grazings Committees | Crofting Commission (scotland.gov.uk)

Regulated Commons Grazings | Crofting Commission (scotland.gov.uk)

Common Grazings Dilemmas | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

Don’t miss out on the current schemes which boost income and improve animal and soil health! We discuss the PSF scheme, the future of subsidy, recent changes to the Croft House Grant and what we should all do now to prepare for the 2025 change.

We cover:

What the term ‘conditionality’ means

PSF Animal Health & Welfare

Eligibility

How to carry out and how to claim

Benefits of animal health

Soil sampling

Carbon audits

What do we know so far

What is Just Transition

What are the Tiers

BPS

Whole Farm Plan

Habitat assessments

Grazing shares

Beef calf scheme

Scoteid My herd stats

CHGS changes

Top tips to prepare for 2025 – FAS biodiversity audits, carbon audits, psf scheme

Related FAS Resources

Crofting Businesses: Carbon Audits and Preparing For Sustainable Farming | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

The Croft House Grant Scheme | Information helping farmers in Scotland | Farm Advisory Service (fas.scot)

Crofter’s Fuel Poverty – Improving the Existing Housing Stock | Information helping farmers in Scotland | Farm Advisory Service (fas.scot)

Other Related Resources

Preparing for Sustainable Farming Support (ruralpayments.org)

Croft House Grant (ruralpayments.org)

MyHerdStats Information Guide - ScotEID Library (dozuki.com)

Crofting legislation is fairly complicated and its no different when it comes to succession! Brian Inkster, well-known crofting law specialist, takes us through different scenarios and highlights what to watch out for when it comes to passing on a croft.

We cover:

Terminology such as Executor, Testate and Intestate

Wills and witness signatures

Procedure for a Straightforward tenancy with a will in place

Moveable items

Confirmation

Docket

Splitting a croft to leave to different people

Owner occupied crofts

Deemed crofts

Heritable and moveable

It might not sound that interesting, but, especially these days, understanding what you can and should be doing with accounts and tax is important to save unnecessary expense and keep within the law. Margi Campbell, an expert in tax and vat, gives some insight into what crofters can do to improve their finances. It’s a confusing topic, but in this podcast we chat about the different terms, and what they mean in practice for crofters who are self-employed or employed, or vat registered or not.

In this episode, we cover:

Do crofters need to do tax returns?

Is an accountant needed to prepare accounts?

What are audited accounts?

How much could a set of accounts cost?

What is a sole trader, why would you be one, what tax do you pay, can you be vat registered? 

What are partnerships and Limited companies?

What do the terms Incorporated/unincorporated mean?

What is the effect of the 5 year rule for hobby farms?

What items are tax deductible?

Can you offset your income with the cost of buildings, such as a shed?

What about smaller kit and tools?

The best way to keep records, VAT, MTD, can you keep everything on paper/programme?

What is the Herd basis?

Who gets taxed through a Sheep Stock Club?

Who pays tax from Common Grazing income?

What should you do if you are starting up?

Top tips

FAS Resources:

Women in Agriculture, Balivanich: Why Keep Accounts?

Bookkeeping and Farm Accounts | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

Other Links:

You can contact Margi through LinkedIn https://www.linkedin.com/in/margaretcampbellinverness

Or at www.Saffery.com

Also listen to Margi’s story on Episode 6 - Margi Campbell - Women In Wellies | Acast

The Crofting Commission has recently started accepting online applications through their website for some of their crofting regulatory applications. In this episode, Siobhan Macdonald and Graham Fraser discuss which applications can now be completed online, how to go about completing them, what the benefits are of doing applications online over paper forms, and where you can access help.

Linked FAS resources:

https://www.fas.scot/rural-business/crofts-small-farms/crofting-legislation/

Crofting Regulation Podcast

External resources:

https://www.crofting.scotland.gov.uk/

Getting a croft isn't easy, whether you are new to agriculture or have been working in crofting all your days. In this episode, Siobhan Macdonald and Graham Fraser discuss how to get a croft, types of tenure, what to be aware of and how to keep a croft. 

 We cover: 

• How much does a croft cost? 
• What is the difference between assignation of a tenancy and buying an owner occupied croft? 
• Financing the purchase
• Responsibilities and duties of a crofter
• Avoiding becoming landlord of a vacant croft
• Lets of owner–occupied crofts
• Decrofting & Resumptions
• Bareland crofts
• Where to look for crofts? 
• Shares and deemed crofts
• Contributions to the CG maintenance
• Sub-lets
• Creation of new crofts

Linked FAS Resources

Crofting Legislation | Helping farmers in Scotland | Farm Advisory Service (fas.scot)

Other Useful Resources

Register of Crofts | Crofting Commission (scotland.gov.uk)

About crofting - Scottish Crofting Federation

Woodland Crofts | Supporting Lives & Livelihoods through Managing Woodland