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SCHEDULE 3U.K.Levies

PART 5 U.K.Milk

Levies on milkU.K.

[F121.(1) A person who buys milk from a producer or is a direct seller of milk must pay a levy.

(2) The levy consists of the milk producer levy.

(3) The levy is based on volume and the maximum levy is 0.08 pence per litre.

(4) In the case of a person who buys milk from a producer—

(a)the buyer must deduct the milk producer levy from the price paid and hold it on trust for the Agriculture and Horticulture Development Board; and

(b)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) In sub-paragraph (1), “direct seller of milk” means a milk producer who sells milk products or packaged milk made from milk produced on their own holding.]

Payment of the levyU.K.

22.—(1) At the end of every month a buyer of milk must notify to the Agriculture and Horticulture Development Board the amount of milk bought that month, and failure to do so is an offence.

(2) A direct seller of milk must notify to the Board by 14th May each year the amount of milk produced on his holding in the previous year ending 1st April, and failure to do so is an offence.

(3) In both cases the levy is payable to the Board [F2within the period of 30 days beginning with the date on which the invoice for the levy is issued].