|
|
Activity |
Levy due |
Category of levy |
|
1 |
You grow grain and sell it, (other than into intervention) |
Y |
Grower levy is deducted from you by the buyer - 40p per tonne + VAT |
|
2 |
You grow grain and sell it to export via an agent (who accounts for the levy) |
Y |
The agent will deduct grower levy from you - 40p per tonne + VAT |
|
3 |
You grow grain and feed it to your OWN animals |
N |
|
|
4 |
You grow grain and convert it to animal feed for you own use |
N |
|
|
5 |
You grow grain and sell it into intervention. |
Y |
You should pay grower levy direct to HGCA - 40p per tonne + VAT |
|
6 |
You grow grain and sell it direct to export |
Y |
Dealer levy of 43.3p per tonne + VAT is payable. Less a 5% collection commission from HGCA. |
|
7 |
You grow grain and convert it to animal feed to sell to a third party |
Y |
You should pay grower levy direct to HGCA - 40p per tonne + VAT Plus Processor rate for animal feed 4p per tonne +VAT |
|
8 |
You buy grain direct from a grower (i.e. you are the first time purchaser of that grain) |
Y |
Dealer levy of 43.3p per tonne + VAT is payable. You claim back 40p pt + VAT from the grower and receive a 5% collection commission from HGCA. |
|
9 |
You buy grain direct from a neighbouring farm and are the first time purchaser of that grain and use it to feed your own stock |
Y |
You must register as a "Dealer" with HGCA -Dealer levy of 43.3p per tonne + VAT is payable. You claim back 40p pt + VAT from the grower and receive a 5% collection commission from HGCA. |
|
10 |
You buy grain from a dealer/merchant and process it into animal feed |
Y |
Processor rate for animal feed 4p per tonne +VAT |
|
11 |
You buy grain from a dealer/merchant and process it other than into animal feed |
Y |
Processor rate other than for animal feed 8.25p per tonne +VAT |
|
12 |
You purchase grain direct from a grower and you then process it |
Y |
You pay the Dealer Levy on the purchase and also the relevant processor levy |
|
13
|
You purchase Oilseeds direct from a grower |
Y |
Dealer levy of 65p per tonne + VAT is payable. You claim back 65p per tonne + VAT from the grower. |
HGCA Levy is applicable to the following Cereals and oilseeds grown in the UK:
Cereals - Wheat, Barley, Oats, Rye, Maize, Triticale, Mixed Corn.
Oilseeds - Rapeseed, Linseed, Sunflower Seed, Soyabean.
If you are unsure if you are liable for the HGCA Levy Contact HGCA:
Tel 0247 669 2051
Award-winning young farmer at HGCA conference
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