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The Agriculture and Horticulture Development Board Order 2008
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- UK Statutory Instruments
- 2008 No. 576
- SCHEDULE 3
- PART 3
- Paragraph 9
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Valid from 01/04/2008
Levy on cereal and oilseed payable by buyersU.K.
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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.
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