SCHEDULE 3Levies

PART 2Cattle, sheep and pigs

Levy on cattle, sheep and pigs3

1

A person who is the occupier of a slaughterhouse (“the slaughterer”) must pay a levy on all cattle, sheep and pigs slaughtered.

2

Any person who exports live cattle, sheep or pigs (“an exporter”) must pay a levy.

3

The levy is based on the number of animals slaughtered or exported.

4

The levy consists of two parts, the producer levy and the slaughter or export levy.

5

The Agriculture and Horticulture Development Board may make provision for a reduction of the slaughter levy and export levy to cover the administrative costs of the slaughterer or exporter in administering the levy.

6

If a slaughterer or exporter buys an animal for slaughter or export, he must deduct the producer levy from the price he pays, and hold it on trust for the Board.

7

If a slaughterer slaughters an animal without buying it, he must charge the owner both the producer levy and the slaughter levy, and hold it on trust for the Board.

8

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

Maximum levy for cattle, sheep and pigs

Levy category

Maximum rate of levy per head (£)

Cattle (except calves):

producer

5.25

slaughterer

1.75

exporter

1.75

Calves1000:

producer

0.50

slaughterer

0.50

exporter

0.50

Pigs:

producer

1.075

slaughterer

0.275

exporter

0.275

Sheep:

producer

0.60

slaughterer

0.20

exporter

0.20

For these purposes a calf is an animal under six months old (in the case of an exported animal) or an animal with a dressed slaughter weight of less than 68 kg (in the case of slaughtered animal).