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ARTICLE · 04 SEPTEMBER 2006

Hill Farm Allowance

It has been announced that Hill Farm Allowance (HFA) will continue in its present form for one more year, i.e. 2007 payments.

United KingdomAccounting and Audit

Therefore the information that producers entered on their 2006 SPS forms will be used to calculate the payment levels. Rates are unknown at present – they tend to be set once all the claims have been processed.

Looking forward, it seems highly likely that any replacement for the HFA for 2008 onwards will be a more environmental scheme.

The Government has stated that it wants to move towards rewarding upland farmers for the environmental benefits they provide. DEFRA will outline its plans for an HFA replacement later in the year.

We are grateful to Andersons, the farm business consultants, for their contribution to this bulletin. We have taken great care to ensure the accuracy of this newsletter. However, the newsletter is written in general terms and you are strongly recommended to seek specific advice before taking any action based on the information it contains. No responsibility can be taken for any loss arising from action taken or refrained from on the basis of this publication. © Smith & Williamson Limited 2006.

Smith & Williamson Limited

Regulated by the Institute of Chartered Accountants in England and Wales for a range of investment business activities. A member of Nexia International.

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