Out of 1,583 Beef Efficiency Scheme (BES) claimants, only 886 farmers have been paid to date. In all, 339 carbon audits have been completed, with 703 carbon appointments booked with a BES advisor. Less than 63% of the 2016 claimants have completed all data requirements. The Government cannot make payments to farmers unless they have submitted all required data.

A Scottish Government spokesperson said: “Where there are discrepancies, applicants will receive a letter informing them they have a four-week period to deal with these without incurring any penalties.