Determination of liability for levy on direct sales
30.—(1) This regulation applies for the purpose of Article 12 of the Council Regulation (which concerns the calculation of levy on direct sales).
(2) After the end of each quota year, the Scottish Ministers shall make a determination of the total quantity of dairy produce sold or transferred free of charge by direct sellers in the quota year in question.
(3) A determination under paragraph (2) shall be made by reference to the declarations direct sellers are required to submit to the Scottish Ministers in accordance with Article 11(2) of the Commission Regulation.
(4) If for any quota year a direct seller has not submitted to the Scottish Ministers a declaration in accordance with that Article or is unable to provide such proof of the quantities of dairy produce sold or transferred free of charge by the direct seller in that year as the Scottish Ministers may reasonably require for the purposes of these Regulations, the Scottish Ministers shall for the purposes of paragraph (2)–
(a)make their own determination of such quantities based on all the information available to them for the purposes of calculating any levy payable by that direct seller; and
(b)inform the direct seller of their determination.
(5) Where, in respect of a quota year–
(a)the total amount of direct sales quota of direct sales quota holders, including any converted quota; and
(b)the total amount of direct sales quota in the national reserve,
together exceed the total quantity determined by the Scottish Ministers under paragraph (2), the Scottish Ministers shall determine that no levy in respect of direct sales is payable.
(6) The Scottish Ministers shall notify all direct sellers of their determination made under paragraph (5).
(7) Where, in respect of a quota year–
(a)the total amount of direct sales quota of direct sales quota holders, including any converted quota; and
(b)the total amount of direct sales quota in the national reserve,
together are less than the total quantity determined by the Scottish Ministers under paragraph (2), the Scottish Ministers shall notify all direct sellers that levy is payable.
(8) After the end of each quota year, the Scottish Ministers shall determine in respect of each direct sales quota holder the amount of any unused quota available to that direct sales quota holder in the quota year in question, taking into account any converted quota and direct sales quota transferred in accordance with regulations 9, 13 or 15 or restored under regulation 39.
(9) If the Scottish Ministers determine under paragraph (8) that a direct sales quota holder has unused quota, they shall–
(a)add that unused quota to the national reserve; and
(b)subject to paragraph (10), make such awards of temporary reallocation of direct sales quota under regulation 19 as they consider it appropriate to make.
(10) If, after the Scottish Ministers have complied with paragraph (9)(a), there is insufficient direct sales quota to make a full award under regulation 19 to each direct sales quota holder who is eligible to receive such an award, the amount of each award under paragraph (9)(b) shall be reduced proportionately.
(11) In respect of the quota year in question, the Scottish Ministers shall then establish–
(a)the amount by which the total quantity referred to in paragraph (2) exceeds the total of–
(i)the direct sales quota of all direct sales quota holders, including converted quota, and
(ii)the direct sales quota in the national reserve;
(b)the total amount of levy payable by direct sellers by multiplying the amount determined under sub-paragraph (a) by the rate of levy set in Article 2 of the Council Regulation; and
(c)the amount by which the total quantity referred to in paragraph (2) exceeds all the direct sales quota of the direct sales quota holders whose direct sales are greater then their direct sales quota.
(12) The Scottish Ministers shall establish the rate of levy per litre to be paid by each direct seller by dividing the amount determined in accordance with paragraph (11)(b) by the amount determined in accordance with paragraph (11)(c).
(13) The Scottish Ministers shall–
(a)ascertain which direct sellers have sold or transferred free of charge dairy produce in excess of the direct sales quota available to that direct seller including any converted quota, any direct sales quota temporarily reallocated by an award in accordance with paragraph (9)(b) and direct sales quota transferred in accordance with regulations 9, 13 or 15 or restored under regulation 39;
(b)establish the total amount of levy payable by each such direct seller at the rate of levy established in accordance with paragraph (12); and
(c)notify each direct seller of the total amount of levy payable by that direct seller.
(14) If a direct seller fails to submit to the Scottish Ministers in accordance with Article 11(2) of the Commission Regulation a declaration of the total quantity of dairy produce sold or transferred free of charge by the direct seller in a quota year, the rate of levy per litre to be paid by that direct seller on the quantity not notified or determined under paragraph (4) shall be the rate set in Article 2 of the Council Regulation.