BIM55585 - Farming: herd basis: elections for the herd basis

An election for the herd basis -

• must be made in writing to the inspector (ICTA88/SCH5/PARA2 (2))
• must specify the class of herds to which it relates (see BIM55590)
• must be made within the statutory time limit (see BIM55595 - BIM55605)
• normally takes effect from when the farmer first starting keeping a production herd of the specified class
• is irrevocable (see BIM55630).

There is no special form for making a herd basis election, nor is there a requirement that the election be signed by the farmer. Accounts or computations which clearly show that the herd basis is being used for a particular class of animals may be regarded as an election in respect of herds of that class.