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Activity
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Levy due
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Category of levy
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1
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You grow grain and sell it, (other than into intervention)
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Y
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Grower levy is deducted from you by the buyer – 40p per tonne + VAT
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2
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You grow grain and sell it to export via an agent (who accounts for the levy)
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Y
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The agent will deduct grower levy from you – 40p per tonne + VAT
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3
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You grow grain and feed it to your OWN animals
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N
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|
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4
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You grow grain and convert it to animal feed for you own use
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N
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|
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5
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You grow grain and sell it into intervention.
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Y
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You should pay grower levy direct to HGCA – 40p per tonne + VAT
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|
6
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You grow grain and sell it direct to export
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Y
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Dealer levy of 43.3p per tonne + VAT is payable. Less a 5% collection commission from HGCA.
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|
7
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You grow grain and convert it to animal feed to sell to a third party
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Y
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You should pay grower levy direct to HGCA – 40p per tonne + VAT Plus Processor rate for animal feed 4p per tonne +VAT
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8
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You buy grain direct from a grower (i.e. you are the first time purchaser of that grain)
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Y
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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.
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9
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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
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Y
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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.
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10
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You buy grain from a dealer/merchant and process it into animal feed
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Y
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Processor rate for animal feed 4p per tonne +VAT
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11
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You buy grain from a dealer/merchant and process it other than into animal feed
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Y
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Processor rate other than for animal feed 8.25p per tonne +VAT
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12
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You purchase grain direct from a grower and you then process it
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Y
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You pay the Dealer Levy on the purchase and also the relevant processor levy
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13
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You purchase Oilseeds direct from a grower
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Y
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Dealer levy of 65p per tonne + VAT is payable. You claim back 65p per tonne + VAT from the grower.
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Cereals - Wheat, Barley, Oats, Rye, Maize, Triticale, Mixed Corn.
Oilseeds - Rapeseed, Linseed, Sunflower Seed, Soyabean.
