The Plant Protection Products (Fees and Charges) Regulations 2011

Calculation of charge U.K.

8.—(1) The United Kingdom competent authorities must calculate the amounts which authorisation holders are liable to pay under regulations 5 and 6 in accordance with the following paragraphs.

(2) Where an authorisation holder is liable to pay a charge in respect of more than one plant protection product, the authorisation holder shall be treated as one authorisation holder for the purposes of calculating the charge and collecting payments.

(3)  The United Kingdom competent authorities will calculate the charge payable by an authorisation holder by applying a percentage to the authorisation holder’s annual turnover. [F1 Except where paragraphs (3A) to (3C) apply, the] percentage must be calculated by applying the following formula—

A/B x 100% = the percentage

where—

A

=

the total costs incurred in the liability period, and

B

=

the total annual turnover.

[F2 (3A) For a charge payable to the Welsh Ministers as United Kingdom competent authority in respect of the liability period ending 31st March 2019, the percentage referred to in sub-paragraph (3) must be calculated by applying the following formula—

where A and B have the meanings given in sub-paragraph (3).]

[F2 (3B) Sub-paragraph (3C) applies where, for the liability period ending 31st March 2019, an authorisation holder is liable to pay a charge to both the Secretary of State and the Welsh Ministers as United Kingdom competent authorities in relation to Wales.]

[F2 (3C) Where this sub-paragraph applies—

(a) for the charge payable to the Welsh Ministers, the percentage referred to in sub-paragraph (3) must be calculated by applying the formula set out in sub-paragraph (3A);

(b) for the charge payable to the Secretary of State, the percentage referred to in sub-paragraph (3) must be calculated by applying the following formula—

where A and B have the meanings given in sub-paragraph (3).]

(4) An authorisation holder must provide a United Kingdom competent authority with evidence of its annual turnover for a given liability period on request.

(5) If insufficient evidence of annual turnover is submitted or if no evidence is submitted by an authorisation holder, the annual turnover will be such figure as the United Kingdom competent authorities consider reasonable.

(6) In this regulation—

[F3 “total costs incurred” means the costs referred to in regulations 5 and 6, excluding any costs in respect of which a fee is payable under—

(a)

regulations 4(1), 4(1A) or 4(1B) and Schedule 1,

(b)

regulation 4(2) and Schedule 2, or

(c)

regulation 4(2A) and Schedule 3;]

“total annual turnover” means the annual turnover of all authorisation holders;

“annual turnover” means the amounts derived from sales in the financial year ending between 1^st October and 30^th September the following year, the latter date being in the calendar year in which the liability period starts by—

(a)

the holder of a valid authorisation or permit for a plant protection product issued in accordance with Regulation 1107/2009 or of a valid authorisation or permit for a plant protection product deemed to be issued in accordance with that Regulation, and

(b)

any nominated sales representative for the authorised or permitted plant protection product;

“amounts derived from sales” includes the costs of packaging, containers and labelling and excludes value added tax and returned products;

“sales” means the sales of authorised or permitted plant protection products in the United Kingdom.

Textual Amendments

F1 Words in reg. 8(3) substituted (1.3.2019) by The Pesticides and Fertilisers (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/306), regs. 1(3), 7(3)(a)

F2 Reg. 8(3A)-(3C) inserted (1.3.2019) by The Pesticides and Fertilisers (Miscellaneous Amendments) (EU Exit) Regulations 2019 (S.I. 2019/306), regs. 1(3), 7(3)(b)

F3 Words in reg. 8(6) substituted (31.12.2020) by S.I. 2019/720, Sch. 1 para. 13 (as substituted by The Chemicals (Health and Safety) and Genetically Modified Organisms (Contained Use) (Amendment etc.) (EU Exit) Regulations 2020 (S.I. 2020/1567), reg. 1(2), Sch. 1 para. 9)