A total of 164 farmers have failed to fully complete Beef Efficiency scheme requirements before the extended deadline of 18 August passed.

This means these businesses will receive a reduction in their BES scheme payments – but this will not affect their other support payments.

The Farmers Journal Scotland understands that all farms taking part in the scheme will be required to complete a farm audit before March 2018.

From next summer through to March 2019 BES farmers will be required to attend an advisory meeting.

Around 40 such meetings are to be held across the country.