Payments have started to be made from the Less Favoured Areas Support Scheme (LFASS) loan offer.
More than 7,000 payments worth in excess of £42.8 million have been processed, with the first reaching bank accounts on Tuesday morning (April 3).
The loan payments will be automatically deducted from EU payments once LFASS 2017 scheme applications are fully processed. Further loan offers and payment runs will be made in the coming weeks.
Rural Economy Secretary Fergus Ewing said: “These payments are targeted to help some of the most vulnerable farmers and crofters to financially plan. Many work to extremely tight profit margins.
“The millions being paid from the LFASS loan scheme will enable farmers and crofters to get on with making purchases and investing for the forthcoming summer and autumn periods.
“I would strongly encourage anyone yet to accept the offer of an LFASS loan to consider doing so."
The loan offers are for 90 per cent of the expected eventual payment as are the 2017 Basic Payment Scheme (BPS) loans made available last autumn.
Asked when the balance on both schemes would be paid, a Scottish Government spokesman said: "We are providing loans, to put money into the pockets of farmers, providing them with financial security and helping with financial planning for the seasons ahead.
“We are on track to make BPS payments in line with the regulatory target, and to bring in the new Land Parcel Information System, which is a key part of the CAP stabilisation plan.
“We will commence the remainder of LFASS payments in the summer.”
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