Capital items

Date published: 12 November, 2025

For recent changes to this guidance, please see the bottom of the page.

Capital items are one-off activities that can be claimed for and paid once they have been satisfactorily completed.

For all applications, only essential capital items will be accepted. For agri-environment type applications this would include:

  • capital items that are directly required to deliver the management option, such as the capital item Creation of Wild Bird Seed for Farmland Birds which is essential for the Wild Bird Seed for Farmland Birds option
  • essential complimentary capital items, such as Creation of Wader Scrapes or Cutting of Rush Pasture
  • capital items that are essential to deliver the outcome of your application

If you are re-applying to replace an expiring or expired contract you should not seek funding for the same capital items in the same locations as in the original contract. The exception would be where the same capital item is required in order to deliver essential ongoing management under the new application.

Capital work should all be delivered in year 1 of the contract, unless the guidance for a specific capital item states otherwise. For example, for peatland restoration (ditch blocking) if there is significant work, this can be spread over years 1 and 2, but not beyond.

Please ensure you consult the detail in the Stock Fence capital item guidance if you are considering applying for a stock fence. There are strict conditions about eligibility for stock fence funding.

For Organics applications please note:

  • Organic Conversion: as this option is to help farmers with the cost of converting their land to organic systems, capital items such as stock fences are not normally eligible. An exception may be made where the land was previously under a continually cropped arable system which is being converted to an organic system where grass and grazing are being re-introduced. Consequently you must supply a justification for any capital items applied under Organic Conversion, detailing why these should be considered as exceptional by the case officer
  • Organic Maintenance: as this option supports the cost of maintaining an organic management system, capital costs are not eligible

Payments for capital items

Capital items are funded at a standard rate and payment can be claimed once the work is completed. Exceptionally it may be possible to apply for actual capital costs. Please see further details in the Funding, Claims and Payments guidance.

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These items are targeted to certain parts of Scotland. You can only apply for them if they are listed under you location code in the Targeting Tool or if you have an endorsement from NatureScot. Please see the Management Options and Capital Items guidance for more information about targeting. These items can be applied for on a stand-alone basis i.e. not associated with a management option.

Please note: to use the targeting tool, you must download the file by clicking the link above, then selecting 'download file'.

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IPA is not re-opening for applications, therefore there are no IPA capital items available. Please do not apply for IPA items.

Section Change
Whole page Updated for 2026.

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