BIM55570 - Farming: herd basis: what
animals are covered
A herd basis election applies to all production herds (see
below) of a particular class (see
BIM55590) kept by the farmer making the
election.
PRODUCTION HERDS
ICTA88/SCH5/PARA8 (1) AND (5), AND ICTA88/SCH5/PARA9 (2).
`Production herd' means a collection of animals, or other
living creatures, of the same species (irrespective of breed) kept
by a farmer or trader wholly or mainly for the sake of the products
which they produce for him to sell, being products obtainable from
the living animal. The definition includes -
- animals, or other living creatures, kept
for the breeding and sale of their offspring (including
thoroughbred horses kept for breeding purposes, where the progeny
is wholly or mainly for sale)
- animals, or other living creatures, kept
for the production and for the sale of such products as milk, wool,
eggs or honey.
The legislation also applies, with the necessary adaptations, to
-
ICTA88/SCH5/PARA9 (4).
- animals kept singly rather than in
herds.
ESC/B37
ANIMALS WHICH ARE EXCLUDED
The following animals are excluded from the herd basis, either
because they fall outside the general definition of a `production
herd', or by specific exclusion -
- animals which are kept primarily for
fattening or slaughter
- animals added temporarily to a herd and
then sold. (The question whether an addition is temporary or not
will depend on the particular circumstances. Where an animal which
has only recently entered the herd is sold for reasons which could
not have been anticipated at the time of its joining the herd, this
should not be regarded as disqualifying it from the herd.)
- a herd or flock, usually of cattle or
sheep and often called a `flying herd' or a `flying flock', where
animals are continually being purchased into or sold from the herd
or flock so that they do not generally remain in the herd or flock
for a normal productive life
- working animals (ICTA88/SCH5/PARA7)
- animals kept wholly or mainly for public
exhibition or for racing or other competitive purposes
(ICTA88/SCH5/PARA9 (5))
- most immature animals (see
BIM55575).
