2018 Herd Scheme values

Group of brown and white cows with green grass in foreground and sun in background: 2018 Herd Scheme values

Inland Revenue released the determination of national average market values (NAMVs) of livestock for 2018 on 15 May. The annually-updated NAMVs are used by taxpayers who have elected to value livestock under the herd scheme to value their livestock on hand for that income year.

The NAMVs for the following classes of livestock for the 2017/2018 income year 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-yr and 4-yr old ewes) 160.00 131.00
Rising five-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 1,137.00 1,171.00
Mixed-age cows 1,497.00 1,431.00
Rising one-year steers and bulls 922.00 986.00
Rising two-year steers and bulls 1,283.00 1,325.00
Rising three-year and older steers and bulls 1,608.00 1,614.00
Breeding bulls 3,004.00 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 1,313.00 1,421.00
Mixed-age cows 1,529.00 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 1,320.00 1,356.00
Breeding bulls 1,947.00 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 2,055.00 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 1,103.00 708.00
Goats 2017/2018 2016/2017
Angora and angora crosses (mohair producing)
Rising one-year does 62.00 39.00
Mixed-age does 83.00 59.00
Rising one-year bucks (non-breeding) / wethers 52.00 42.00
Bucks (non-breeding) / wethers over one year 51.00 42.00
Breeding bucks 394.00 343.00
Goats 2017/2018 2016/2017
Other fibre and meat producing goats (Cashmere or Cashgora producing)
Rising one-year does 59.00 33.00
Mixed-age does 88.00 42.00
Rising one-year bucks (non-breeding) / wethers 51.00 42.00
Bucks (non-breeding) / wethers over one year 63.00 51.00
Breeding bucks 394.00 345.00
Goats 2017/2018 2016/2017
Milking (dairy) goats
Rising one-year does 301.00 320.00
Does over one year 383.00 400.00
Breeding bucks 324.00 270.00
Other dairy goats (culls) 42.00 20.00
Pigs 2017/2018 2016/2017
Breeding sows less than one year of age 286.00 263.00
Breeding sows over one year 358.00 365.00
Breeding boars 544.00 314.00
Weaners less than 10 weeks (excl sucklings) 86.00 75.00
Growing pigs 10 to 17 weeks (porkers & baconers) 148.00 143.00
Growing pigs over 17 weeks (baconers) 213.00 203.00

To download a PDF of the above information, please click here.

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