Agricultural Accountants in Aberdeenshire

Written and reviewed by the Agricultural Accountants editorial team. Last reviewed 27 July 2026.

Aberdeenshire is Scotland's key mixed arable-and-beef county: spring barley, much of it for malting and whisky, other cereals, seed potatoes and a major concentration of beef cattle, with sheep on the higher ground. It is productive lowland farming under a distinctly Scottish tax and support regime.

So an Aberdeenshire farm has the same farming reliefs as anywhere, plus Scottish income tax rates and Scotland's own farm-support framework.

Barley, Beef and the Scottish Rates

Beef herds can go on the herd basis, and averaging smooths the swings in barley and cattle prices, exactly as elsewhere, since these reliefs are UK-wide. What differs is the rate: rental and trading profit of a Scottish taxpayer is taxed at Scottish income tax bands, set at Holyrood, not the rest-of-UK bands. The herd-basis and averaging mechanics are in our guide to averaging and the herd basis.

Capital allowances on machinery and grain kit, and the malting-barley and seed-potato trades, all work on the UK-wide rules, so most of the accounts are the same; it is the income tax rate that is Scottish.

Scottish Support and UK-Wide Inheritance Tax

Scotland kept direct farm payments longer than England and is moving to its own support framework on its own timetable, so an Aberdeenshire farm's subsidies follow Scottish rules. The tax treatment of those payments as farming income is UK-wide.

Inheritance tax is not devolved, so the 2026 reforms and the £2.5 million per-person allowance apply in Scotland exactly as in England, which is set out in our guide to farm inheritance tax. It is income tax rates and farm support that are Scottish, not the inheritance-tax reliefs.

What we do for Aberdeenshire business owners

Accountants for Farmers

The everyday accountancy for a working farm, done by someone who knows farming, not a high-street generalist.

Farm Accounts and Returns

The annual accounts and return for the farm, prepared from your records and filed on time.

Succession and IHT Planning

Working out the inheritance-tax position on the farm and planning the succession, at the current £2.5m position.

Rural Business Accountants

For estates and diversified farms where the income is mixed and the reliefs need protecting.

Making Tax Digital

The Making Tax Digital software set up and the quarterly updates filed, so the deadlines are not yours to carry.

Common questions

Are my farming profits taxed at Scottish rates?

If you are a Scottish taxpayer, yes. Income tax is devolved, so your farming profit is taxed at Scottish bands. The farming reliefs themselves, averaging, the herd basis, capital allowances, are UK-wide and work the same.

Does the £2.5 million inheritance-tax allowance apply in Scotland?

Yes. Inheritance tax is not devolved, so the 2026 reforms and the £2.5 million per-person allowance apply in Scotland exactly as in the rest of the UK. It is income tax rates and farm support that differ north of the border.