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Thanks for your question. I am a solicitor in Scotland. Do you know what police station officer is based at? Is your motor policy a comprehensive policy and have you reported to your insurers?
See paragraph 5.1 of the attached guide: http://www.snh.org.uk/pdfs/publications/heritagemanagement/occupiers.pdf. There is no automatic liability on the owner. It depends on whether there has been a breach of the duty of reasonable care. You would have to prove the cause of the animal straying onto the highway. The way you would usually deal with a case like this is to pass it to your insurers who will deal with it under your comprehensive insurance policy. Your excess will have to be paid by you but your legal protection insurers would generally instruct solicitors to claim back your excess from the landowner, if negligance can be established. A successful claim would cause any no claim bonus to be reinstated by your insurer. The legal protection solicitors can apply for a police accident report which would usually disclose the identity of the owner of the sheep. If not they would carry out enquiries to establish the identity of the owner, if the police aren’t prepared to cooperate by tracing the owner. Often they are only prepared to issue a reference number for insurance purposes.