Loans have been offered to hill and upland farmers to provide them with 'financial support and certainty' in the New Year.
Under the national Less Favoured Areas Support Loan Scheme (LFASS) 2019, eligible farmers will be offered up to 95% of their payment from January.
A similar scheme in 2018 delivered payments worth more than £52 million to more than 8,400 hill farmers and crofters.
The initial batch of loan offers will be made to more than 10,000 farmers and crofters, according to the Scottish government.
Loan payments will be made from mid-January to anyone who returns their loan offer acceptance by 17 January 2020.
Rural economy secretary Fergus Ewing said the payments will ensure 'financial security' for those farming on marginal land.
“Our rural economy is on the front line of the potential impacts of Brexit, with remote and rural areas likely to be hit the hardest if we have to leave the EU and lose tariff and barrier-free access to trade.
“This offer to around 10,000 farmers and crofters will therefore offer a degree of clarity and certainty.
“It is important for farmers to understand that no one would have to return this payment in the event of a ‘no deal’ Brexit. This is their money and they are entitled to it.”
The loan scheme has been designed so the sum paid is less than the amount due from CAP LFASS 2019, the Scottish government said.
It added that the sum will be automatically deducted from the LFASS payment when it is fully processed and they will receive the balance payment.
