Office of Public Sector Information
SCHEDULE 3 continued PART 3
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.
(3) In the case of cereal—
(a) the levy consists of two parts, the grower levy and the buyer levy;
(b) when he buys cereal the buyer must deduct the grower levy from the price he pays, and hold it on trust for the Agriculture and Horticulture Development Board;
(c) he may then take 5% of the combined grower levy and buyer levy as commission; and
(d) he must pay the remainder of the levy to the Board.
(4) In the case of oilseed the buyer must—
(a) deduct all the levy from the price he pays the grower, and hold it on trust for the Agriculture and Horticulture Development Board; and
(b) pay it to the Board.
(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.
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.
11. The maximum rate of levy is in accordance with the following table.
| Levy category | Maximum rate of levy (pence per tonne) | |
|---|---|---|
| (a) The feedingstuffs rate is payable in relation to cereal processed into animal feedingstuffs. | ||
| Cereal grower | 60 | |
| Cereal buyer | 5 | |
| Cereal processor (feedingstuffs)(a) | 6 | |
| Cereal processor (non-feedingstuffs) | 12 | |
| Oilseed (grower) | 98 | |
12.—(1) Any person liable to pay 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 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 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.
(5) He must then pay to the Board the amount of levy due within a further 21 days.
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.
14. Any person must pay a levy if he—
(a) grows horticultural products specified in the table below;
(b) sells those products grown by him, or anything derived from such products grown by him, and
(c) has adjusted sales figures (as calculated in accordance with paragraph 18) from those products or derivatives in any year ending 31st March of £60,000 or more.
| Horticultural products | ||||
|---|---|---|---|---|
| Vegetables grown in the open | ||||
| 1 | All vegetables grown in the open and sold for human consumption, including watercress but excluding potatoes. | |||
| Fruit | ||||
| 2 | All soft fruit and orchard fruit, including nuts but excluding— | |||
varieties of apples certified as cider apples, and varieties of pears certified as perry pears, by the Agriculture and Horticulture Development Board; hops; and grapes. |
||||
| Flowers and bulbs | ||||
| 3 | All flowers (whether cut or in pot), foliage, flower bulbs, corms, tubers and rhizomes. | |||
| Hardy and other nursery stock | ||||
| 4.1 | All hardy nursery stock including— | |||
fruit trees, bushes and canes, strawberries for runner production and other fruit stock for transplanting; roses (including stock for budding); shrubs and hedging plants; ornamental trees and trees for sale for amenity purposes; perennial herbaceous plants; and aquatic plants. |
||||
| 4.2 | All other nursery stock, seedlings and cuttings for propagation. | |||
| Protected crops | ||||
| 5 | All crops grown in glasshouses and other forms of protection including pot plants, bedding plants and plants being propagated for growing elsewhere. | |||
| Herbs | ||||
| 6 | All species of herbs. | |||
15. Any person must pay a levy if, in any year ending 31st March, he—
(a) buys more than 700 litres of mushroom spawn, or
(b) buys compost containing more than 700 litres of mushroom spawn.
16.—(1) On or before 30th June each year any person liable to pay levy under this Part must, using the form published by the Agriculture and Horticulture Development Board for the purpose, provide sufficient information to enable the Board to calculate the levy due for the year ending 31st March that year.
(2) The information must be certified by an accountant unless the Board has notified the person that this is not necessary and for these purposes an accountant is a person who is a fully-qualified member of one of the bodies constituting the Consultative Committee of Accountancy Bodies (in the United Kingdom or Ireland) or who holds an equivalent qualification in another member State.
(3) Failure to comply with this paragraph is an offence.
17.—(1) If the Agriculture and Horticulture Development Board believes on reasonable grounds that any person is liable to pay levy under this Part, and that person has not submitted a return under this Part, the Board may serve a notice on that person requiring him, within a time specified in the notice, to provide sufficient information concerning any horticultural business operated by that person to enable the Board to assess whether levy is payable and, if it is payable, the amount.
(2) It is an offence to fail to comply with such a notice.
18.—(1) In the case of horticultural products the levy is based on the sales made during the accounting year of the grower that ended in the year ending 31st March, and the maximum levy is 0.6% of the adjusted sales figure.
(2) The adjusted sales figure is—
where—
£AS = the adjusted sales figure
W = wholesale sales
R = retail sales
P = the cost of packing materials
T = the cost incurred by the grower in transporting the materials or derivatives from his premises to his customer
B = the purchase cost of products that are bought in to be grown on and re-sold
Pr = the cost of the following processing procedures: canning, freezing, drying, juicing, or extracting or any similar process that substantially alters the raw product.
19. In the case of mushrooms the levy is based on the amount of mushroom spawn used or sold in the year ending 31st March, and the maximum levy is 20 pence per litre of spawn used or sold for agaricus spawn and 8 pence per litre for non-agaricus spawn.
20. The levy under this Part is payable on invoice.
The Agriculture and Horticulture Development Board Order 2008