Inland Revenue released the determination of national average market values (NAMVs) of livestock for 2021 on 26 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 2020/2021 income year are:

 

Type of livestock Average market value per head
Class of livestock $

 

Sheep 2020/2021 2019/2020
Ewe hoggets 123.00 108.00
Ram and wether hoggets 119.00 105.00
Two-tooth ewes 191.00 177.00
Mixed-age ewes (rising 3-year and 4-year old ewes) 174.00 156.00
Rising five-year and older ewes 153.00 128.00
Mixed-age wethers 129.00 105.00
Breeding rams 323.00 340.00

 

Beef cattle 2020/2021 2019/2020
Beef breeds and beef crosses
Rising one-year heifers 563.00 526.00
Rising two-year heifers 911.00 888.00
Mixed-age cows 1138.00 1090.00
Rising one-year steers and bulls 716.00 678.00
Rising two-year steers and bulls 1088.00 1035.00
Rising three-year and older steers and bulls 1391.00 1315.00
Breeding bulls 2894.00 2950.00

 

 

 

Type of livestock Average market value per head
Class of livestock $

 

Dairy cattle 2020/2021 2019/2020
Friesian and related breeds, Jersey and other dairy breeds  
Rising one-year heifers 707.00 737.00
Rising two-year heifers 1291.00 1222.00
Mixed-age cows 1528.00 1525.00
Rising one-year steers and bulls 413.00 471.00
Rising two-year steers and bulls 762.00 818.00
Rising three-year and older steers and bulls 1077.00 1186.00
Breeding bulls 1592.00 1711.00

 

Deer 2020/2021 2019/2020
Red deer, wapiti, elk and related crossbreeds    
Rising one-year hinds 174.00 236.00
Rising two-year hinds 327.00 405.00
Mixed-age hinds 349.00 430.00
Rising one-year stags 212.00 283.00
Rising two-year and older stags (non-breeding) 420.00 455.00
Breeding stags 1873.00 1990.00

 

Deer 2020/2021 2019/2020
Other breeds
Rising one-year hinds 91.00 157.00
Rising two-year hinds 159.00 230.00
Mixed-age hinds 196.00 265.00
Rising one-year stags 110.00 169.00
Rising two-year and older stags (non-breeding) 202.00 261.00
Breeding stags 416.00 655.00

 

 

 

Type of livestock Average market value per head
Class of livestock $

 

Goats 2020/2021 2019/2020
Angora and angora crosses (mohair producing)
Rising one-year does 95.00 92.00
Mixed-age does 116.00 117.00
Rising one-year bucks (non-breeding) / wethers 61.00 52.00
Bucks (non-breeding) / wethers over one year 72.00 66.00
Breeding bucks 435.00 448.00

 

Goats 2020/2021 2019/2020
Other fibre and meat producing goats (Cashmere and Cashgora producing)
Rising one-year does 71.00 74.00
Mixed-age does 97.00 104.00
Rising one-year bucks (non-breeding) / wethers 59.00 51.00
Bucks (non-breeding) / wethers over one year 69.00 68.00
Breeding bucks 383.00 374.00

 

Goats 2020/2021 2019/2020
Milking (dairy) goats
Rising one-year does 295.00 321.00
Does over one year 403.00 430.00
Breeding bucks 597.00 588.00
Other dairy goats (culls) 86.00 84.00

 

Pigs 2020/2021 2019/2020
Breeding sows less than one year 256.00 204.00
Breeding sows over one year 337.00 306.00
Breeding boars 390.00 442.00
Weaners less than 10 weeks (excl sucklings) 95.00 87.00
Growing pigs 10 to 17 weeks (porkers & baconers) 152.00 144.00
Growing pigs over 17 weeks (baconers) 215.00 205.00

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