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The Agriculture and Horticulture Development Board Order 2008

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Status:

Point in time view as at 31/12/2020. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the The Agriculture and Horticulture Development Board Order 2008, Paragraph 18. Help about Changes to Legislation

Maximum levy for horticultural productsU.K.

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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.

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