§ Mr. MacArthurasked the Secretary of State for Scotland what is the average income for the main types of tenanted farms in Scotland in the most recent convenient period and the corresponding average return on capital.
§ Mr. Gordon CampbellThe average net income in 1971–72 for the main types of farms in Scotland was as follows:
£ Hill Sheep 3,831 Upland 4,032 Rearing with Arable 3,415 Arable Rearing and Feeding 2,143 Cropping 3,737 Dairy 5,365 The figures relate to both tenanted and owner-occupied farms, but the accounts for the latter were prepared on a tenancy basis and a rental value was imputed. Net income covers the return to farmers and their wives for their manual and managerial labour and the return on their tenancy capital after providing for depreciation. It is not possible to allocate net income between these items or provide figures of return on tenants' capital.