Preparing for the future
As Scotland works towards being a global leader in sustainable and regenerative agriculture a new four tier framework of agricultural support will be launched. The new framework will deliver high quality, local, and nutritious food, while restoring nature and mitigating and adapting to climate change in the transition to Net Zero.
This transition will be a phased approach, starting from 2025 when recipients of farm payments will need to have a Whole Farm Plan in place. For full details see the Scottish Government's Whole Farm Plan guidance.
As part of the Scottish Agricultural Reform programme the Scottish Suckler Beef Support Scheme (SSBSS, also known as the “calf scheme”) will continue until at least 2028, but the conditions for eligibility are changing from 2025. Further information is available at the bottom of this page
What is the Whole Farm Plan?

The Whole Farm Plan will help farmers and crofters to identify opportunities for improvement and support you to work towards more sustainable and profitable systems.
The Whole Farm Plan will be at the core of the transition from CAP Legacy schemes to Scotland’s new support framework. By establishing their current performance and activities, businesses will be better able to identify opportunities for improvement and work towards being more productive and profitable. This also helps contribute to meeting Scotland’s climate and nature targets.
Farmers and crofters are being asked to prepare for the Whole Farm Plan by undertaking at least two baseline plans or audits from those below by 15 May 2025.
The Whole Farm Plan will be fully implemented in 2028 with a mandatory requirement for farmers and crofters to have completed all audits/plans which are applicable to their business. If you are looking for a summary of what is required by 2025 and 2028 respectively then have a read of this article.
Scottish Government have prepared an extensive FAQ which covers a number of key questions that farmers and crofters have around the plans and what is required of them. This resource can be found on their website here.
1. Animal health and welfare plan
The animal health and welfare plan is applicable to businesses keeping livestock (cattle, sheep, goats, deer, alpacas, llamas, pigs, or over 350 poultry). Developed with the support of your vet, this plan enhances livestock health and welfare while improving performance and efficiency. It includes a biosecurity risk assessment, key performance indicators, a euthanasia policy and a health management plan.
Getting started
Our guide on Getting started with an Animal Health & Welfare Plan will help you find the information you need and ensure you get the most out of health planning discussions with your farm vet.
QMS have also produced an animal health and welfare plan that can help you through the process. The videos below will take you through the finer detail.
The effects flock health planning can have on the profitability of a business. A health plan is something that needs continually reviewed and updated as the year progresses.
Discussing dynamic health planning and health planning in practice.
The cost of disease and other ailments such as lameness and pneumonia greatly impact on performance and fertility which has a severe welfare, financial and economic consequence.
2. Biodiversity audit
A biodiversity audit is applicable to all businesses. By completing a basic habitat map you gain an accurate picture of the habitats on your farm or croft, helping you to make management decisions to protect and enhance biodiversity.
The video to the right will help to provide guidance on why we should map habitats, and some resources that you can use to do that mapping.
There are three ways to complete the map and maps should be updated every 5 years. The habitat map can be completed online, using the habitat layer of the RPID Land Parcel Information System (LPIS); using the Farm Biodiversity Scotland app or by providing a map to RPID, which would need uploaded to your 2025 SAF form. Please note the app is still under development and being tested with more farmers and crofters in 2024, and to be widely available from 2025.
A biodiversity audit completed in the five years prior to May 2025 will be accepted for 2025 support claims. For further information about biodiversity in Scottish agriculture, you can visit our Biodiversity page.
Assessing habitats
A range of tools that could be used to help farmers baseline different aspects of the environment across their land, covering bird and plant identification, habitat mapping and condition assessing, soil health assessments, and woodland status and condition.
Identifying common habitats
The wide range of benefits that farmland habitats provide is becoming increasingly recognised and industry is increasing asking farmers to quantify and map these habitats. This technical note provides an overview of the resources that farmers can use.
Habitat Identification Help Sheet
This document provides a brief description of each biodiversity audit habitat type, along with photographs of what these habitats could look like, and some pictures of specific iconic plants, and can indicate what habitat you are looking at.
3. Carbon audit
FAS carbon audits have been paused for the time being. Please click on the link below to the FAS carbon audits page for more information.
A carbon audit helps you to understand your farm or croft’s carbon footprint and identify the quantity and source of greenhouse gas emissions. It highlights opportunities for business and environmental improvement, and is applicable to all businesses.
Carbon audits should be reviewed and updated every 5 years with recommendations for reducing emissions. A carbon audit completed any time in the five years prior to May 2025 will be accepted for 2025 support claims.
For those who have only seasonal land or are a BPS claimant who declares alternative practice, there are guidelines available within Annex L of the Whole Farm Plan guidance which provide information on how to complete a carbon audit.
Getting started
The content below will give you a clearer idea of what a carbon audit entails. Further information can be found on the FAS carbon audits page and carbon reporting page.
How to prepare for a carbon audit
As the number of farming and crofting businesses looking to complete a carbon audit increases, we have created a handy checklist to make the process much easier. This checklist gives you an overview of the information required so you can collate the information required before you even sit down with the carbon calculator in front of you.
Carbon audits for beef enterprises
You can use Agrecalc to benchmark your business against other similar businesses, but it is important to use accurate data. This allows you to measure the changes to emissions your business makes over time as you implement improvements and become more efficient.
Carbon audits for dairy farms
Carbon Auditing is an important tool for dairy farming businesses as it not only gives a figure for Greenhouse Gas Emissions per litre of milk produced but can also be used to determine the efficiency of a business and highlight areas where improvements can be made.
4. Integrated pest management plan (IPM)
IPM is an approach for the prevention, detection and control of plant pests, diseases and weeds using measures such as crop rotations and using resistant crop varieties. If you use Plant Protection Products you need an IPM Plan to demonstrate that their use is justified.
This infographic from Arable Scotland gives a great overview of the effects of IPM and how to improve your own IPM score.
Understanding IPM
Integrated Pest Management (IPM) combines a range of tools to more efficiently target the application of plant protection products thereby reducing the risk of pesticide resistance.
IPM assessment plans
These are designed to facilitate discussions between crop protection decision makers aiming to increase IPM adoption. They take between 20-30 mins to complete.
IPM technical note
This technical note seeks to give a detailed overview of the benefits of IPM, what it means in practice for agricultural workers and farmers, and the reasons for undertaking an IPM plan.
5. Soil analysis
If you have Region 1 land and apply any fertilisers or organic manures you need to undertake soil analysis. This enables you to target nutrient applications where they are needed most, improving efficiency of fertiliser use.
Getting started
This article on preparing for sustainable farming will give you an overview of several different ways you can prepare for the whole farm plan, including soil sampling and analysis
There are also two practical guides available on how to take a soil sample and the benefits of soil sampling to your business.
How to interpret your soil analysis
What to do with the information that you receive when you run a routine soil analysis and what this means regarding your soils and your agronomic decisions.
Managing fertiliser costs
Using less fertiliser can be a false economy if reductions in yield and quality exceed any savings made. So, while it is a valid strategy, care needs to be taken.
Soil biodiversity and health
Soil biodiversity is the variety of living organisms within a soil. A healthy soil will contain a large number and variety of organisms. Increasing biodiversity will increase the resilience of the soil.
Scottish Suckler Beef Support Scheme
In addition to the existing conditions which have been in place since 2015, an individual dam calving interval condition is being introduced. Calving interval (the period of time between one registered birth and another) is a key efficiency metric for suckler herds and by focusing on reducing this, businesses will become more productive and profitable, while also helping contribute to meeting Scotland’s climate targets.
For more information on the changes to SSBSS conditionality from 2025 you can read the Rural Payments SSBSS FAQ.
Further information on nutrition, bull fertility, and health, visit the beef section of the site.
How Should Suckler Cow Herds Prepare For Changes To Support
This article has been written to advise farmers on changes to the SSBSS and actions you can take to prepare for these.
How to Look up Calving Intervals on MyHerdStats
MyHerdStats can be used to identify how many and which cows fail to meet the 410-day calving interval threshold being introduced from 2025 onwards.
Management Matters: SSBSS
Payment rates, potential financial impacts and management matters to consider.
Further questions
If you have any further questions, you can contact the advice line by emailing advice@fas.scot or by calling 0300 3230161.
Further support with your WFP application is also available from your nearest RPID Area Office.
Sign up to the FAS newsletter
Receive updates on news, events and publications from Scotland’s Farm Advisory Service