2018 herd values for tax purposes

 

 

The Inland Revenue released the determination of national average market values of
livestock for 2018 on 17 May 2018.

These values are used for all livestock valued under the herd scheme.  The 2017/2018
national average market values for all classes of livestock are:


Type of livestock

Average market value per head

 

Class of livestock

$

 

Sheep

2017/2018

2016/2017

 

Ewe hoggets

123.00

109.00

 

Ram and wether hoggets

119.00

103.00

 

Two tooth ewes

179.00

150.00

 

Mixed-age ewes (rising 3-year and 4-year old ewes)

160.00

131.00

 

Rising 5-year and older ewes

142.00

110.00

 

Mixed-age wethers

109.00

86.00

 

Breeding rams

289.00

349.00

 

Beef cattle

2017/2018

2016/2017

Beef breeds and beef crosses

 

 

 

Rising one-year heifers

735.00

824.00

 

Rising two-year heifers

1137.00

1,171.00

 

Mixed-age cows

1497.00

1,431.00

 

Rising one-year steers and bulls

922.00

986.00

 

Rising two-year steers and bulls

1283.00

1,325.00

 

Rising three-year and older steers and bulls

1608.00

1,614.00

 

Breeding bulls

3004.00

3,095.00

 

Dairy cattle

2017/2018

2016/2017

Friesian and related breeds, Jersey and other dairy breeds

 

 

 

Rising one-year heifers

691.00

819.00

 

Rising two-year heifers

1313.00

1,421.00

 

Mixed-age cows

1529.00

1,649.00

 

Rising one-year steers and bulls

581.00

713.00

 

Rising two-year steers and bulls

936.00

1,091.00

 

Rising three-year and older steers and bulls

1320.00

1,356.00

 

Breeding bulls

1947.00

1,887.00

 

Deer

2017/2018

2016/2017

Red deer, wapiti, elk and related crossbreeds

 

 

 

Rising one-year hinds

380.00

303.00

 

Rising two-year hinds

511.00

473.00

 

Mixed-age hinds

572.00

526.00

 

Rising one-year stags

396.00

343.00

 

Rising two-year and older stags (non-breeding)

627.00

595.00

 

Breeding stags

2055.00

1,861.00

 

Deer

2017/2018

2016/2017

Other breeds

 

 

 

Rising one-year hinds

343.00

200.00

 

Rising two-year hinds

457.00

331.00

 

Mixed-age hinds

489.00

375.00

 

Rising one-year stags

356.00

262.00

 

Rising two-year and older stags (non-breeding)

463.00

425.00

 

Breeding stags

1103.00

708.00

 

If you require the 2018 national average market values for goats or pigs, please contact
our office.