Skip to content

Common Grazings Grants and Finance


Taxing Questions

During the meetings many attendees raised the issue about the tax implications of grants and agri-environment schemes. There was also discussion about Mutual tax status. We sought professional advice on these topics, please see the two guidance notes below:

Crofting Agricultural Grant Scheme

The Crofting Agricultural Grants Scheme (CAGS) provides assistance towards improving and sustaining the viability of croft businesses. In doing this it also helps achieve other benefits such as improved animal health and welfare.

We've set up guidance in English and Gaelic. See our videos below then click through to the full guidance:

Sign up to the FAS newsletter

Receive updates on news, events and publications from Scotland’s Farm Advisory Service