Article 7 Amendment of the Horticultural Development Council Order 1986

For paragraphs (1), (2) and (3) of article 9 of the principal Order there shall be substituted the following paragraphs:

“(1)

For the purposes of enabling them to meet their expenses in the exercise of their functions and their administrative expenses the Council may with the approval of the Ministers and subject to paragraphs (2) and (3) of this article impose:–

(a)

on each grower, other than a mushroom grower, a charge for any levy period at a rate not exceeding 0.5% of the value (excluding Value Added Tax) of his sales of horticultural produce during his relevant accounting year; and

(b)

on each mushroom grower a charge for any levy period at a rate not exceeding 7 pence per litre of spawn purchased for use in compost during his relevant accounting year.

(2)

For the purpose of calculating a charge imposed under paragraph (1)(a) above for any levy period, there shall be deducted from the value of a grower’s sales during his relevant accounting year–

(a)

the cost to the grower of any horticultural produce which he had bought in, grown on and resold;

(b)

the cost of haulage and packing materials and, in those cases where the produce is prepared for market in rateable packhouses, costs associated with such preparation; and

(c)

the value added to horticultural produce by any processing carried out by or on behalf of the grower.

(3)

A grower shall be exempt from a charge imposed under paragraph (1)(a) above for any levy period if a deduction made under paragraph (2) above reduces the value of the grower’s sales during his relevant accounting year to less than £25000 (excluding Value Added Tax).”.