Tractor sales boomed at Scot JCB in the first half of 2012, propelled by strong markets for farm products and some tax changes.
But Steve Bryant, managing director of the supplier, claims recent bad weather has delayed some purchases.
He said that closer to the start of the year, farmers were keen to get their purchases done ahead of cuts to the Annual Investment Allowance.
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The tax relief was slashed from £100,000 to 25,000 at the change of the tax year in April.
Scot JCB's sales of agricultural equipment increased 10% by volume year-on-year in the first three months of 2012.
There was good demand for tractors at £90,000 to £100,000 a time.
Last year, the company sold 220 units and Mr Bryant hopes to beat that this year.
The company is benefiting from a surge in investment in wind farms across Scotland, which has increased demand for items such as excavators.
"That's been good for us," said Mr Bryant.
Scot JCB has also enjoyed strong demand for equipment for use on infrastructure projects like road building and for facilities connected with the Glasgow Commonwealth Games 2014.
So although the house-bulding boom ended in 2007, other industries have helped shunt Scot JCB's pre-tax profits up 13% to 13.1m in 2011.
Agriculture accounts for around 25% of Scot JCB's business.
(NE)
