SCHEDULE 3Levies

PART 6Potatoes

Levy on buyers of potatoes24

1

Any person who buys 1,000 or more tonnes of potatoes grown in Great Britain (excluding seed potatoes) in any year ending 30th June must pay a levy based on the weight of potatoes bought.

2

This paragraph does not apply to—

a

a person buying potatoes to sell by retail; or

b

a caterer,

unless he buys directly from the grower.

3

This paragraph does not apply to a co-operative when it is buying potatoes from its members (but it does apply when it is buying potatoes from persons other than its members); and for these purposes a co-operative is a business carried on by a group of potato growers that stores, prepares for market or markets potatoes grown by its members.

4

The maximum levy is £0.25 per tonne.