The Home-Grown Cereals Authority levy rates payable by cereal and oilseed growers and cereal dealers and processors are to remain the same as last year.
An Order laid before Parliament on 10 June 2003 set the levy rates that will apply from 1 July 2003 to 30 June 2004.
The detailed rates with effect from 1 July 2003 are:
- the cereal grower levy remains at 40p (plus VAT) per tonne on
cereals sold into intervention by a grower directly or through an
intermediary
- the cereal dealer levy remains at 43.3p (plus VAT) per tonne of
cereals purchased direct from growers (this figure includes a sum
equal to the cereal grower contribution of 40p (plus VAT)
- the standard rate cereal processor levy remains at 8.25p (plus VAT)
per tonne on cereals sold and delivered to cereal processors other
than animal feed processors
- the reduced rate cereal processor levy remains at 4p (plus VAT) per
tonne on cereals sold and delivered to animal feed processors
- the oilseed grower levy remains at 65p (plus VAT) per tonne on
oilseeds sold by growers
HGCA Levy Scheme rules require that liability for payment of levy arises when property in the cereals and oilseeds passes to the purchaser. In all cases the purchaser is required by the terms of the Levy Scheme to register with the HGCA and collect the levy. These rules apply to all buyers, including other farmers purchasing directly as an alternative to buying from a dealer or merchant. In all cases, the buyer is legally required to register with HGCA and to collect the cereal levy.
