Apathy and lethargy are being blamed for the lack of uptake on the tenants’ improvements amnesty.

Angus McCall of the Scottish Tenant Farmers Association (STFA) said: “Folk know they will have to do it, but, like with the IACS forms and other schemes, tenants are waiting until the 11th hour before taking any action.

"Unfortunately, if they apply the same principle to the amnesty they will run out of time.”

Industry estimates indicate that 200-250 rented farms are conducting amnesties, with between 50-60 having completed the task.

However, the clock is ticking for the majority who are yet to engage with the process, with the closing date being 12 June next year.

Tenants and landlords are advised completion takes six months, to get agreement on all improvements with supporting evidence.

There is no time limit on improvements, so if a previous generation drained, fenced and reseeded some hill grazing turning it into pasture, it should be taken account of in a rent review.

Sarah-Jane Laing, executive director of Scottish Land & Estates, said: “Farming stakeholders and the Scottish Land Commission have worked hard to raise awareness of the process, but there is certainly many within the sector who are placing it on the backburner and dealing with other priorities, whether that be BPS or tax paperwork, or the day-to-day work in the field.

"With 18 months until conclusion, we are forecasting a late rush for improvements being registered, but would strongly advise tenants and landowners to start the process as soon as possible rather than putting it off for another day.”

Bob Cherry, partner with Galbraith a property consultancy commented: “The amnesty is an opportunity for tenants to ensure that if they were to give up the tenancy of the farm at a future date, they would be compensated for any eligible improvements they have made to the farm at ‘value to an incoming tenant’.

"The issue on many let farms is that tenants in the past have done improvements without notifying the landlord in advance and would not be eligible.

"The amnesty period enables them to make sure their improvements would get taken into account if and when they vacate the premises.”