Inland Revenue released the determination of national average market values (Herd Scheme values) for 2023.
The Herd Scheme values for the following classes of livestock for the 2022/2023 income year are:
Sheep
| Classes of Livestock | Average Market Value per Head $ |
| Ewe hoggets | 136.00 |
| Ram and wether hoggets | 134.00 |
| Two-tooth ewes | 205.00 |
| Mixed-age ewes (rising three-year and four-year old ewes) | 177.00 |
| Rising five-year and older ewes | 144.00 |
| Mixed-age wethers | 120.00 |
| Breeding rams | 372.00 |
Beef Cattle
| Beef breeds and beef crosses: | |
| Rising one-year heifers | 742.00 |
| Rising two-year heifers | 1153.00 |
| Mixed-age cows | 1334.00 |
| Rising one-year steers and bulls | 920.00 |
| Rising two-year steers and bulls | 1353.00 |
| Rising three-year and older steers and bulls | 1686.00 |
| Breeding bulls | 3533.00 |
Dairy cattle
| Friesian and related breeds, Jersey and other dairy breeds: | |
| Rising one-year heifers | 693.00 |
| Rising two-year heifers | 1436.00 |
| Mixed-age cows | 1628.00 |
| Rising one-year steers and bulls | 579.00 |
| Rising two-year steers and bulls | 1012.00 |
| Rising three-year and older steers and bulls | 1346.00 |
| Breeding bulls | 1779.00 |
Deer
| Red deer, wapiti, elk, and related crossbreeds: | |
| Rising one-year hinds | 219.00 |
| Rising two-year hinds | 410.00 |
| Mixed-age hinds | 440.00 |
| Rising one-year stags | 273.00 |
| Rising two-year and older stags (non-breeding) | 595.00 |
| Breeding stags | 2425.00 |
| Other breeds: | |
| Rising one-year hinds | 110.00 |
| Rising two-year hinds | 164.00 |
| Mixed-age hinds | 168.00 |
| Rising one-year stags | 127.00 |
| Rising two-year and older stags (non-breeding) | 197.00 |
| Breeding stags | 579.00 |
Goats
| Angora and angora crosses (mohair producing): | |
| Rising one-year does | 125.00 |
| Mixed-age does | 160.00 |
| Rising one-year bucks (non- breeding)/wethers |
90.00 |
| Bucks (non-breeding)/wethers over one year | 108.00 |
| Breeding bucks | 491.00 |
| Other fibre and meat producing goats (Cashmere or Cashgora producing): | |
| Rising one-year does | 108.00 |
| Mixed-age does | 143.00 |
| Rising one-year bucks (non- breeding)/wethers |
79.00 |
| Bucks (non-breeding)/wethers over one year | 88.00 |
| Breeding bucks | 423.00 |
| Milking (dairy) goats: | |
| Rising one-year does | 248.00 |
| Does over one year | 289.00 |
| Breeding bucks | 614.00 |
| Other dairy goats (culls) | 79.00 |
Pigs
| Breeding sows less than one year of age | 273.00 |
| Breeding sows over one year | 333.00 |
| Breeding boars | 359.00 |
| Weaners less than 10 weeks of age (excluding sucklings) | 120.00 |
| Growing pigs 10 to 17 weeks of age (porkers and baconers) | 165.00 |
| Growing pigs over 17 weeks of age (baconers) | 239.00 |
