Farming businesses seeking to access subsidy must continue working towards the completion of a Whole Farm Plan ahead of the 2028 backstop. In order to access Basic Payment Scheme in 2026, businesses will be required to ensure they remain complaint by having a minimum of two audits in place and valid at the date of application. The whole farm plan is to be completed in entirety by the submission of 2028 claims. Carbon Audits, Biodiversity Audits and Soil Analysis are each valid for a period of five years therefore may already be in order for this claim window. Animal Health and Welfare Plans and Integrated Pest Management plans are to be reviewed on an annual basis therefore these should be updated in advance of completing Single Application Forms in 2026.
For 2026, Enhanced Greening requirements are to be brought into effect for any holding operating more than 15 hectares of arable land requiring farmers and crofters to manage Ecological Focus Areas (EFAs). To manage EFA, a portion of land must be dedicated to practices that are good for then environment such as green cover or hedges. There are 11 different options in all for 2026.
Agri-Environment Climate Scheme (AECS) guidance has been confirmed for 2026 with support now expected to continue to at least 2030. AECS schemes are available to promote land management practices which enhance Scotland’s natural heritage, improve water quality, manage flood risk and help to mitigate and adapt to climate change.
The Scottish Suckler Beef Support Scheme (SSBSS) continues for 2026 with a calving interval threshold of 410 days required. Some small herd producers will be exempt from this requirement where fewer than 10 calves are claimed in each scheme year. This move is to further incentivise efficiency in beef production.
The small number of farming businesses that were successful in the 2025 Future faming Investment Scheme have 9 months from the Offer of Grant within which to carry out the capital investments they have planed for. This scheme ran for a single year only and was significantly oversubscribed in spite of an increased budget. We await further detail of any additional capital grant schemes that may be available for 2026.
The Livestock Health and Welfare Strategy 2025 to 2030 was published in November and aims to protect and improve health and welfare of livestock in Scotland setting out six overarching commitments:
- Legislation, regulation,enforcementand contingency planning
- Policy co-design,communicationand knowledge exchange
- Supporting change and development
- Evidence-based policy and research
- Animal welfare commitments and powers to provide support
- Veterinary profession, surveillance, diseasedetectionand prevention
The scope of the strategy is the protection and improvement of health and welfare of all livestock kept for food production, wool and for breeding across Scotland.
The outlook for agricultural businesses remains challenging for the year ahead but for those prepared to adapt, diversify and focus on overall efficiencies, grant funding continues to offer support.