Cattle, sheep and pigsS
Levy on cattle, sheep and pigsS
1.—(1) An occupier of a slaughterhouse must pay levy on all cattle, sheep and pigs slaughtered.
(2) Any person who exports live cattle, sheep or pigs must pay levy.
Commencement Information
I1Sch. 3 para. 1 in force at 1.4.2008, see art. 1(2)
Basis for calculation of levyS
2. The levy is based on the number of animals slaughtered or exported.
Commencement Information
I2Sch. 3 para. 2 in force at 1.4.2008, see art. 1(2)
Composition of levyS
3. The levy consists of two parts; the producer levy and the slaughter or export levy.
Commencement Information
I3Sch. 3 para. 3 in force at 1.4.2008, see art. 1(2)
Deduction of producer levyS
4. When a slaughterer or exporter buys an animal for slaughter or export the producer levy must be deducted from the price paid, and held in trust for Quality Meat Scotland.
Commencement Information
I4Sch. 3 para. 4 in force at 1.4.2008, see art. 1(2)
Slaughter by non-ownersS
5. If a slaughterer slaughters an animal without buying it, the owner must be charged both the producer levy and the slaughter levy, which are to be held in trust for Quality Meat Scotland.
Commencement Information
I5Sch. 3 para. 5 in force at 1.4.2008, see art. 1(2)
Failure to hold levy in trustS
6. It is an offence knowingly to fail to place the levies specified in 4 or 5 into an individual bank account where they are identified as being held in trust for Quality Meat Scotland.
Commencement Information
I6Sch. 3 para. 6 in force at 1.4.2008, see art. 1(2)
Maximum rate of producer levyS
7. The maximum rate of producer levy is in accordance with the following table–
Textual Amendments
F1Sum in sch. 3 para. 7 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 3(a)
F2Sum in sch. 3 para. 7 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 3(b)
F3Sum in sch. 3 para. 7 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 3(c)
Commencement Information
I7Sch. 3 para. 7 in force at 1.4.2008, see art. 1(2)
Maximum rate of slaughterer or exporter levyS
8. The maximum rate of slaughterer or exporter levy is in accordance with the following table–
Textual Amendments
F4Sum in sch. 3 para. 8 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 4(a)
F5Sum in sch. 3 para. 8 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 4(b)
F6Sum in sch. 3 para. 8 table substituted (22.12.2023) by The Quality Meat Scotland (Amendment) Order 2023 (S.S.I. 2023/378), arts. 1(1), 4(c)
Commencement Information
I8Sch. 3 para. 8 in force at 1.4.2008, see art. 1(2)
Exceptions and reductionsS
9.—(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.
(3) Quality Meat Scotland may make provision for a reduction of the slaughter levy and export levy to cover the administrative costs of the slaughterer or exporter in administering the levy.
Textual Amendments
F7Words in sch. 3 para. 9(1) substituted (31.12.2020) by The Agriculture Market Measures (EU Exit) (Scotland) (Amendment) Regulations 2019 (S.S.I. 2019/73), regs. 1(2), 3(2); 2020 c. 1, Sch. 5 para. 1(1)
Commencement Information
I9Sch. 3 para. 9 in force at 1.4.2008, see art. 1(2)
Returns by slaughterhouse occupiersS
10.—(1) An occupier of a slaughterhouse must notify Quality Meat Scotland 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 Quality Meat Scotland to be registered as a small operator; and if Quality Meat Scotland agrees to so register him, he must notify Quality Meat Scotland 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 comply with this paragraph is an offence.
Commencement Information
I10Sch. 3 para. 10 in force at 1.4.2008, see art. 1(2)
Payment of levy by slaughterhouse occupiersS
11.—(1) An occupier of a slaughterhouse must pay Quality Meat Scotland the levy due for animals slaughtered on a monthly basis.
(2) Levy payments must be received by cleared funds within 30 days from the end of each month.
Commencement Information
I11Sch. 3 para. 11 in force at 1.4.2008, see art. 1(2)
Payment of the by exportersS
12.—(1) An exporter must notify Quality Meat Scotland, within 30 days of the end of the month, of the number of animals exported in that month, and failure to do so is an offence.
(2) Levy payments must be received by cleared funds within 30 days from the end of each month.
Commencement Information
I12Sch. 3 para. 12 in force at 1.4.2008, see art. 1(2)
EnforcementS
13.—(1) A person appointed by Quality Meat Scotland may, on producing a duly authenticated document showing 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.
Commencement Information
I13Sch. 3 para. 13 in force at 1.4.2008, see art. 1(2)