Paragraph
Livestock unit in respect of a bovine animal listed in Column 1 means the number of units specified in Column 2 opposite that bovine animal.
| Column 1 | Column 2 |
|---|---|
| Dairy cow | 1.0 |
| Beef cow | 0.8 |
| Bull kept wholly or mainly for breeding | 1.0 |
| Other cattle | |
| Under 1 year old | 0.4 |
| Between 1 and 2 years old | 0.6 |
| Over 2 years old | 0.8 |