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.