Article 6(1)

SCHEDULE 3U.K.Levies

PART 1 U.K.Introduction

Subsidiary companiesU.K.

1.  Where the Agriculture and Horticulture Development Board has established a subsidiary company for any of the activities specified in this Schedule, references to the Agriculture and Horticulture Development Board are references to that subsidiary company.

PartnershipsU.K.

2.  In this Schedule “person” includes a partnership.

PART 2 U.K.Cattle, sheep and pigs

Levy on cattle, sheep and pigsU.K.

3.—(1) A person who is the occupier of a slaughterhouse (“the slaughterer”) must pay a levy on all cattle, sheep and pigs slaughtered.

(2) Any person who exports live cattle, sheep or pigs (“an exporter”) must pay a levy.

(3) The levy is based on the number of animals slaughtered or exported.

(4) The levy consists of two parts, the producer levy and the slaughter or export levy.

F1(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(6) If a slaughterer or exporter buys an animal for slaughter or export, he must deduct the producer levy from the price he pays, and hold it on trust for [F2the Agriculture and Horticulture Development Board].

(7) If a slaughterer slaughters an animal without buying it, he must charge the owner both the producer levy and the slaughter levy, and hold it on trust for the Board.

[F3(7A) The Board may reduce the levy that the slaughterer or exporter would otherwise be required to pay to the Board to cover the administrative costs of the slaughterer or exporter in administering the levy.]

(8) The maximum rate of levy is in accordance with the following table.

ExceptionsU.K.

4.—(1) Levy is not payable for animals imported [F7into the United Kingdom] and slaughtered within 3 months in the case of cattle and 2 months in the case of pigs or sheep.

(2) Levy is not payable if an animal is subject to compulsory slaughter or the entire carcase is declared unfit for human consumption by the official veterinarian.

Returns by a slaughterhouse occupierU.K.

5.—(1) An occupier of a slaughterhouse must notify the Agriculture and Horticulture Development Board, by the end of each Wednesday, of the number of animals subject to levy slaughtered in the previous week up to the end of Sunday, broken down into types of animal.

(2) If an occupier estimates that the total number of animals that will be slaughtered will be fewer than 25 each week, he may apply to the Board to be registered as a small operator; and if the Board agrees to so register him, he must notify the Board on or before the 15th day of each month of the number of animals subject to levy slaughtered in the previous month broken down into types of animal.

(3) Failure to notify in accordance with this paragraph is an offence.

Payment of the levy by slaughterhouse occupiersU.K.

6.  An occupier must pay the levy due for animals slaughtered in any month within [F8the period of 30 days beginning with the date on which the invoice for the levy is issued].

Returns and payment of the levy by exportersU.K.

7.—(1) An exporter must notify the Agriculture and Horticulture Development Board, within 30 days of the end of the month, of the number of animals exported in the previous month, and failure to do so is an offence.

(2) He must pay the levy [F9due for animals exported in that month within the period of 30 days beginning with the date on which the invoice for the levy is issued].

EnforcementU.K.

8.—(1) A person appointed by the Agriculture and Horticulture Development Board may, on producing a duly authenticated document showing his authority if required, enter any slaughterhouse at any reasonable hour to check any records to ensure that the correct levy has been paid.

(2) It is an offence to obstruct any person acting under this paragraph or to fail to produce records on demand.

PART 3 U.K.Cereal and oilseed

Levy on cereal and oilseed payable by buyersU.K.

9.—(1) Any person who buys cereal or oilseed grown in the United Kingdom from the grower must pay a levy.

(2) The levy is based on the weight bought.

[F10(3) In the case of cereal—

(a)the levy consists of two parts, the cereal grower levy and the cereal buyer levy;

(b)the buyer must deduct the cereal grower levy from the price paid and hold it on trust for the Agriculture and Horticulture Development Board; and

(c)the Board may reduce the levy that the buyer would otherwise be required to pay to the Board to cover the administrative costs of the buyer in administering the levy.

(4) In the case of oilseed—

(a)the levy consists of the oilseed grower levy;

(b)the buyer must deduct the oilseed grower levy from the price paid and hold it on trust for the Board; and

(c)the Board may reduce the levy that the buyer would otherwise be required to pay to the Board to cover the administrative costs of the buyer in administering the levy.]

(5) If the buyer is—

(a)the appropriate authority; or

(b)outside the United Kingdom (or, in the case of a company, registered outside the United Kingdom),

the grower must pay the levy to the Board himself, based on the weight sold.

Levy on cereal payable by a processorU.K.

10.—(1) Any person who by way of business carries out an industrial process to cereal grown in the United Kingdom must pay a levy to the Agriculture and Horticulture Development Board.

(2) The levy is based on the weight of cereal to be processed.

(3) This paragraph does not apply in relation to cereal processed by or for the person who grew them.

Maximum rate of levyU.K.

11.  The maximum rate of levy is in accordance with the following table.

Returns [F11and payment of the levy] U.K.

12.—(1) Any person liable to pay [F12a levy] relating to cereal to the Agriculture and Horticulture Development Board must notify it of the amount of cereal bought, processed or sold on which [F12a levy] is due in each three month period ending 31st December, 31st March, 30th June and 30th September.

(2) Any person who has bought less than 250 tonnes of cereal in any year ending 30th June, or processed less than 1,000 tonnes in any year, may instead notify once a year the amount bought in that year.

(3) Any person liable to pay [F13a levy] relating to oilseed must notify the Board of the amount of oilseed bought in the six month period ending 31st December and 30th June each year.

(4) That person must notify within 28 days of the end of any period referred to in sub-paragraph (1), (2) or (3), and failure to so is an offence.

[F14(5) In each case, the levy is payable to the Board within the period of 30 days beginning with the date on which the invoice for the levy is issued.]

Weekly returnsU.K.

13.—(1) If any person buys more than 1,000 tonnes of cereal grown in the United Kingdom in any year ending 30th June, he must in the following year make a written weekly return to the Agriculture and Horticulture Development Board in accordance with this paragraph, and failure to do so is an offence.

(2) Each return must show—

(a)the amount in tonnes of cereal grown in the United Kingdom and bought by him in the previous week (ending on Friday), broken down by type of cereal; and

(b)the prices paid.

(3) The return must be submitted by the end of Thursday in the following week.

(4) The Board must publish the mean average price of each type of cereal on a weekly, monthly and annual basis.

F15PART 4U.K.Horticulture

Levy on horticultural productsU.K.

F1514.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Levy on mushroom spawnU.K.

F1515.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

ReturnsU.K.

F1516.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information noticesU.K.

F1517.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Maximum levy for horticultural productsU.K.

F1518.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Maximum levy for mushroomsU.K.

F1519.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PaymentU.K.

F1520.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

PART 5 U.K.Milk

Levies on milkU.K.

[F1621.—(1) A person who buys milk from a producer or is a direct seller of milk must pay a levy.

(2) The levy consists of the milk producer levy.

(3) The levy is based on volume and the maximum levy is 0.08 pence per litre.

(4) In the case of a person who buys milk from a producer—

(a)the buyer must deduct the milk producer levy from the price paid and hold it on trust for the Agriculture and Horticulture Development Board; and

(b)the Board may reduce the levy that the buyer would otherwise be required to pay to the Board to cover the administrative costs of the buyer in administering the levy.

(5) In sub-paragraph (1), “direct seller of milk” means a milk producer who sells milk products or packaged milk made from milk produced on their own holding.]

Payment of the levyU.K.

22.—(1) At the end of every month a buyer of milk must notify to the Agriculture and Horticulture Development Board the amount of milk bought that month, and failure to do so is an offence.

(2) A direct seller of milk must notify to the Board by 14th May each year the amount of milk produced on his holding in the previous year ending 1st April, and failure to do so is an offence.

(3) In both cases the levy is payable to the Board [F17within the period of 30 days beginning with the date on which the invoice for the levy is issued].

F18PART 6U.K.Potatoes

Levy on potato growersU.K.

F1823.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Levy on buyers of potatoesU.K.

F1824.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns by growersU.K.

F1825.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns by buyersU.K.

F1826.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .