New measures are to be announced for regulating the use of drone technology for farming and land management.

Drones provide a valuable new technology for surveying, monitoring and mapping with other features in development for other functions coming fast over the horizon.

Drone operation, with or without a camera, raises issues of privacy, can cause nuisance and disturbance, and, in the event of failure, recklessness, or incompetence, can cause potential damage to individuals, property and stock for example.

The Civil Avian Authority (CAA) has published a Drone Code (dronesafe.uk) and this year will see the introduction of new laws, guidance, permissions and licensing in relation to different sizes, weights and professional and recreational use of drones.

Baroness Sugg, Parliamentary Under Secretary of State for Transport announced a number of new measures as a draft Drone Bill last November that are expected to come into force in spring.

There is recognition that any necessary restrictions however should not stifle the potential for development of drone technology or its many applications on a global scale, a field in which the UK is acknowledged to be among the leaders.

Currently anyone operating a drone commercially must have a Permission for Commercial Operation (PfCO) from the CAA, having completed a course and demonstrated the required level of airmanship, and being properly insured.

For recreational use, no drone can be flown within 150m of a congested area (ie only over empty countryside), or within 50m of any person or object not within the operator’s control.

The following measures have been proposed:

• That any drone of more than 250 grams will require to be registered

• That all drones should be electronically identifiable

• That all drones fitted with cameras would be regulated and need permission to be flown from the CAA

Despite the increase in regulation on their use, drones can play a valuable part in the financial element of a farm's business.

Mike Jones, senior manager at Saffery Champness and a member of the firm's landed estates and rural business group said:

"From a tax and management perspective, farms and estates can use this technology to provide photographic or video evidence of properties which can assist with tenancy issues as well as being useful in monitoring repairs carried out on property. They can also be used to provide evidence to support claims for repair expenditure or capital allowances in dealings with HMRC. Evidence provided by drones has also assisted with ensuring that adequate and realistic insurance cover is in place which has led to significant reductions in premiums in some cases.

"If developed in house, the purchase of such equipment will qualify for capital allowances and therefore the cost is relievable for tax purposes. Furthermore, there may be opportunities for incorporated businesses to benefit from research and development tax credits if they can show that expenditure has been incurred in devising novel uses and applications of drone technology."