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The Agriculture and Horticulture Development Board Order 2008

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Levy on cattle, sheep and pigsU.K.

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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.

Maximum levy for cattle, sheep and pigs

(a) For these purposes a calf is an animal under six months old (in the case of an exported animal) or an animal with a dressed slaughter weight of less than 68 kg (in the case of slaughtered animal).

Levy categoryMaximum rate of levy per head (£)
Cattle (except calves):producer5.25
slaughterer1.75
exporter1.75
Calves(a):producer0.50
slaughterer0.50
exporter0.50
Pigs:producer1.075
slaughterer0.275
exporter0.275
Sheep:producer [F40.75]
slaughterer [F50.25]
exporter [F60.25]

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