Paragraph 14 Levy on horticultural products

Any person must pay a levy if he—

(a)

grows horticultural products specified in the table below;

(b)

sells those products grown by him, or anything derived from such products grown by him, and

(c)

has adjusted sales figures (as calculated in accordance with paragraph 18) from those products or derivatives in any year ending 31st March of £60,000 or more.

Horticultural products
Vegetables grown in the open 1 All vegetables grown in the open and sold for human consumption, including watercress but excluding potatoes. Fruit 2 All soft fruit and orchard fruit, including nuts but excluding— varieties of apples certified as cider apples, and varieties of pears certified as perry pears, by the Agriculture and Horticulture Development Board; hops; and grapes. Flowers and bulbs 3 All flowers (whether cut or in pot), foliage, flower bulbs, corms, tubers and rhizomes. Hardy and other nursery stock 4.1 All hardy nursery stock including— fruit trees, bushes and canes, strawberries for runner production and other fruit stock for transplanting; roses (including stock for budding); shrubs and hedging plants; ornamental trees and trees for sale for amenity purposes; perennial herbaceous plants; and aquatic plants. 4.2 All other nursery stock, seedlings and cuttings for propagation. Protected crops 5 All crops grown in glasshouses and other forms of protection including pot plants, bedding plants and plants being propagated for growing elsewhere. Herbs 6 All species of herbs.

Horticultural products

Vegetables grown in the open

All vegetables grown in the open and sold for human consumption, including watercress but excluding potatoes.

Fruit

All soft fruit and orchard fruit, including nuts but excluding—

varieties of apples certified as cider apples, and varieties of pears certified as perry pears, by the Agriculture and Horticulture Development Board;
hops; and
grapes.

Flowers and bulbs

All flowers (whether cut or in pot), foliage, flower bulbs, corms, tubers and rhizomes.

Hardy and other nursery stock

4.1

All hardy nursery stock including—

fruit trees, bushes and canes, strawberries for runner production and other fruit stock for transplanting;
roses (including stock for budding);
shrubs and hedging plants;
ornamental trees and trees for sale for amenity purposes;
perennial herbaceous plants; and
aquatic plants.

4.2

All other nursery stock, seedlings and cuttings for propagation.

Protected crops

All crops grown in glasshouses and other forms of protection including pot plants, bedding plants and plants being propagated for growing elsewhere.

Herbs

All species of herbs.