The Agriculture and Horticulture Development Board Order 2008

PART 3 U.K. Cereal and oilseed

Levy on cereal and oilseed payable by buyers U.K.

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.

[F1 (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.

Textual Amendments

F1 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))

Levy on cereal payable by a processor U.K.

10.—(1) 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.

Maximum rate of levy U.K.

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

Maximum levy for cereal and oilseed

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

Returns [F2 and payment of the levy] U.K.

12.—(1) Any person liable to pay [F3 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 [F3 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 [F4 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.

[F5 (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.]

Textual Amendments

F2 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))

F3 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))

F4 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))

F5 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))

Weekly returns U.K.

13.—(1) 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.