Crofting Matters Farm Advisory Service

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