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 | |
