White goat with mountains in the background

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:





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


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


Angora and angora crosses (mohair producing):
Rising one-year does 125.00
Mixed-age does 160.00
Rising one-year bucks (non-
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-
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


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

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