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Paragraph 24 Levy on buyers of potatoes

Original text. Later amendments are not shown.

(1)

Any person who buys 1,000 or more tonnes of potatoes grown in Great Britain (excluding seed potatoes) in any year ending 30th June must pay a levy based on the weight of potatoes bought.

(2)

This paragraph does not apply to—

(a)

a person buying potatoes to sell by retail; or

(b)

a caterer,

unless he buys directly from the grower.

(3)

This paragraph does not apply to a co-operative when it is buying potatoes from its members (but it does apply when it is buying potatoes from persons other than its members); and for these purposes a co-operative is a business carried on by a group of potato growers that stores, prepares for market or markets potatoes grown by its members.

(4)

The maximum levy is £0.25 per tonne.