Sch. 3 para. 9(3)(4) substituted (14.10.2023) by The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055), arts. 1(1), 7(5) (with art. 8(3))

Words in Sch. 3 para. 12 heading inserted (14.10.2023) by The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055), arts. 1(1), 7(6)(a) (with art. 8(4)(7))

Words in Sch. 3 para. 12(1) substituted (14.10.2023) by The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055), arts. 1(1), 7(6)(b) (with art. 8(4)(7))

Words in Sch. 3 para. 12(3) substituted (14.10.2023) by The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055), arts. 1(1), 7(6)(b) (with art. 8(4)(7))

Sch. 3 para. 12(5) substituted (14.10.2023) by The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055), arts. 1(1), 7(6)(c) (with art. 8(4)(7))

http://www.legislation.gov.uk/uksi/2008/576/schedule/3/part/3The Agriculture and Horticulture Development Board Order 2008texttext/xmlenAGRICULTUREStatute Law Database2024-05-16Expert Participation2023-10-14This Order dissolves—the British Potato Council;the Home-Grown Cereals Authority;the Horticultural Development Council;the Meat and Livestock Commission;the Milk Development Council.SCHEDULE 3LeviesPART 3Cereal and oilseed9Levy on cereal and oilseed payable by buyers1

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 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.

10Levy on cereal payable by a processor1

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.

11Maximum rate of levy

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

Maximum levy for cereal and oilseed

Levy category

Maximum rate of levy (pence per tonne)

Cereal grower

60

Cereal buyer

5

Cereal processor (feedingstuffs)(a)

6

Cereal processor (non-feedingstuffs)

12

Oilseed (grower)

98

(a) The feedingstuffs rate is payable in relation to cereal processed into animal feedingstuffs.

12Returns and payment of the levy1

Any person liable to pay a 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 a 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 a 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

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.

13Weekly returns1

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.

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<p>
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/9/3">Sch. 3 para. 9(3)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/9/4">(4)</ref>
substituted (14.10.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055">The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/7/5">7(5)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/3">art. 8(3)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-4580158d102ef887a44bccfd33160bae">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/12">Sch. 3 para. 12</ref>
heading inserted (14.10.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055">The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/7/6/a">7(6)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/4">art. 8(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/7">(7)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-51c5c429dbead42385cab3f8cf32d62d">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/12/1">Sch. 3 para. 12(1)</ref>
substituted (14.10.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055">The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/7/6/b">7(6)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/4">art. 8(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/7">(7)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-722100c660e93554469000da98948130">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/12/3">Sch. 3 para. 12(3)</ref>
substituted (14.10.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055">The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/7/6/b">7(6)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/4">art. 8(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/7">(7)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-cafa09a9074c507b4d082e454972646d">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/2008/576/schedule/3/paragraph/12/5">Sch. 3 para. 12(5)</ref>
substituted (14.10.2023) by
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055">The Agriculture and Horticulture Development Board (Amendment) Order 2023 (S.I. 2023/1055)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/1/1">arts. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/7/6/c">7(6)(c)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/4">art. 8(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2023/1055/article/8/7">(7)</ref>
)
</p>
</note>
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<num>
<strong>PART 3</strong>
</num>
<heading>Cereal and oilseed</heading>
<paragraph eId="schedule-3-paragraph-9" period="#period2">
<num>9</num>
<heading>Levy on cereal and oilseed payable by buyers</heading>
<subparagraph eId="schedule-3-paragraph-9-1">
<num>1</num>
<content>
<p>Any person who buys cereal or oilseed grown in the United Kingdom from the grower must pay a levy.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-9-2">
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<p>The levy is based on the weight bought.</p>
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3
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<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">b</ins>
</num>
<content>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">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</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-9-3-c">
<num>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">c</ins>
</num>
<content>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">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.</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-9-4">
<num>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">4</ins>
</num>
<intro>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">In the case of oilseed—</ins>
</p>
</intro>
<paragraph eId="schedule-3-paragraph-9-4-a">
<num>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">a</ins>
</num>
<content>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">the levy consists of the oilseed grower levy;</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-9-4-b">
<num>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">b</ins>
</num>
<content>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">the buyer must deduct the oilseed grower levy from the price paid and hold it on trust for the Board; and</ins>
</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-9-4-c">
<num>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008">c</ins>
</num>
<content>
<p>
<ins class="substitution key-576b0866e3eede9353598d4b5dd8c714-1709598030008 last">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.</ins>
</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-9-5">
<num>5</num>
<intro>
<p>If the buyer is—</p>
</intro>
<paragraph eId="schedule-3-paragraph-9-5-a">
<num>a</num>
<content>
<p>the appropriate authority; or</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-9-5-b">
<num>b</num>
<content>
<p>outside the United Kingdom (or, in the case of a company, registered outside the United Kingdom),</p>
</content>
</paragraph>
</subparagraph>
<wrapUp>
<p>the grower must pay the levy to the Board himself, based on the weight sold.</p>
</wrapUp>
</paragraph>
<paragraph eId="schedule-3-paragraph-10" period="#period1">
<num>10</num>
<heading>Levy on cereal payable by a processor</heading>
<subparagraph eId="schedule-3-paragraph-10-1">
<num>1</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-10-2">
<num>2</num>
<content>
<p>The levy is based on the weight of cereal to be processed.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-10-3">
<num>3</num>
<content>
<p>This paragraph does not apply in relation to cereal processed by or for the person who grew them.</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-3-paragraph-11" period="#period1">
<num>11</num>
<heading>Maximum rate of levy</heading>
<content>
<p>The maximum rate of levy is in accordance with the following table.</p>
<tblock class="tabular">
<heading>Maximum levy for cereal and oilseed</heading>
<table style="table-layout:fixed">
<tr>
<th style="width:50%">
<p>
<em>Levy category</em>
</p>
</th>
<th colspan="2" style="width:6%">
<p>
<em>Maximum rate of levy (pence per tonne)</em>
</p>
</th>
</tr>
<tr>
<td>
<p>Cereal grower</p>
</td>
<td>
<p>60</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Cereal buyer</p>
</td>
<td>
<p>5</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Cereal processor (feedingstuffs)(a)</p>
</td>
<td>
<p>6</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Cereal processor (non-feedingstuffs)</p>
</td>
<td>
<p>12</p>
</td>
<td>
<p/>
</td>
</tr>
<tr>
<td>
<p>Oilseed (grower)</p>
</td>
<td>
<p>98</p>
</td>
<td>
<p/>
</td>
</tr>
<tr class="tfoot">
<td colspan="3">
<p>(a) The feedingstuffs rate is payable in relation to cereal processed into animal feedingstuffs.</p>
</td>
</tr>
</table>
</tblock>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-12" period="#period2">
<num>12</num>
<heading>
Returns
<ins class="key-4580158d102ef887a44bccfd33160bae-1709598131716 first last">
<noteRef href="#key-4580158d102ef887a44bccfd33160bae" marker="F2" class="commentary attribute F"/>
and payment of the levy
</ins>
</heading>
<subparagraph eId="schedule-3-paragraph-12-1">
<num>1</num>
<content>
<p>
Any person liable to pay
<ins class="substitution key-51c5c429dbead42385cab3f8cf32d62d-1709598179150 first last">
<noteRef href="#key-51c5c429dbead42385cab3f8cf32d62d" marker="F3" class="commentary attribute F"/>
a levy
</ins>
relating to cereal to the Agriculture and Horticulture Development Board must notify it of the amount of cereal bought, processed or sold on which
<ins class="substitution key-51c5c429dbead42385cab3f8cf32d62d-1709598197357 first last">
<noteRef href="#key-51c5c429dbead42385cab3f8cf32d62d" marker="F3" class="commentary attribute F"/>
a levy
</ins>
is due in each three month period ending 31st December, 31st March, 30th June and 30th September.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-12-2">
<num>2</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-12-3">
<num>3</num>
<content>
<p>
Any person liable to pay
<ins class="substitution key-722100c660e93554469000da98948130-1709598215558 first last">
<noteRef href="#key-722100c660e93554469000da98948130" marker="F4" class="commentary attribute F"/>
a levy
</ins>
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.
</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-12-4">
<num>4</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-12-5">
<num>
<ins class="substitution key-cafa09a9074c507b4d082e454972646d-1709598253671 first">
<noteRef href="#key-cafa09a9074c507b4d082e454972646d" marker="F5" class="commentary attribute F"/>
5
</ins>
</num>
<content>
<p>
<ins class="substitution key-cafa09a9074c507b4d082e454972646d-1709598253671 last">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.</ins>
</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="schedule-3-paragraph-13" period="#period1">
<num>13</num>
<heading>Weekly returns</heading>
<subparagraph eId="schedule-3-paragraph-13-1">
<num>1</num>
<content>
<p>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.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-13-2">
<num>2</num>
<intro>
<p>Each return must show—</p>
</intro>
<paragraph eId="schedule-3-paragraph-13-2-a">
<num>a</num>
<content>
<p>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</p>
</content>
</paragraph>
<paragraph eId="schedule-3-paragraph-13-2-b">
<num>b</num>
<content>
<p>the prices paid.</p>
</content>
</paragraph>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-13-3">
<num>3</num>
<content>
<p>The return must be submitted by the end of Thursday in the following week.</p>
</content>
</subparagraph>
<subparagraph eId="schedule-3-paragraph-13-4">
<num>4</num>
<content>
<p>The Board must publish the mean average price of each type of cereal on a weekly, monthly and annual basis.</p>
</content>
</subparagraph>
</paragraph>
</part>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>