| (1) | A research and development levy is hereby continued to be imposed on— |
| (b) | grape juice concentrate ; |
| (2) | The amount of the research and development levy shall— |
| (a) | in the case of grapes, be— |
| (i) | R22.33 per ton for the period 1 January 2018 to 31 December 2018; |
| (ii) | R23.59 per ton for the period 1 January 2019 to 31 December 2019; |
| (iii) | R24.92 per ton for the period 1 January 2020 to 31 December 2020; and |
| (iv) | R26.32 per ton for the period 1 January 2021 to 31 December 2021; |
| (b) | in the case of grape juice concentrate, be— |
| (i) | 3.19 cent per litre at 17,4 degrees Balling for the period 1 January 2018 to 31 December 2018; |
| (ii) | 3.37 cent per litre at 17,4 degrees Balling for the period 1 January 2019 to 31 December 2019; |
| (iii) | 3.56 cent per litre at 17,4 degrees Balling for the period 1 January 2020 to 31 December 2020; and |
| (iv) | 3.76 cent per litre at 17,4 degrees Balling for the period 1 January 2021 to 31 December 2021; |
| (c) | in the case of drinking wine, be— |
| (i) | 3.19 cent per litre for the period 1 January 2018 to 31 December 2018; |
| (ii) | 3.37 cent per litre for the period 1 January 2019 to 31 December 2019; |
| (iii) | 3.56 cent per litre for the period 1 January 2020 to 31 December 2020; and |
| (iv) | 3.76 cent per litre for the period 1 January 2021 to 31 December 2021; and |
| (d) | in the case of distilling wine and wine spirit, be— |
| (i) | 2.74 cent per litre at 10 per cent alcohol by volume for the period 1 January 2018 to 31 December 2018; |
| (ii) | 2.89 cent per litre at 10 per cent alcohol by volume for the period 1 January 2019 to 31 December 2019; |
| (iii) | 3.05 cent per litre at 10 per cent alcohol by volume for the period 1 January 2020 to 31 December 2020; and |
| (iv) | 3.22 cent per litre at 10 per cent alcohol by volume for the period 1 January 2021 to 31 December 2021. |
| (3) | The research and development levy shall— |
| (a) | be payable by a wine producer in respect of— |
| (i) | drinking wine and wine spirit packaged in containers of 5 litres or less; |
| (ii) | wine spirit sold to another wine producer; and |
| (iii) | wine spirit produced by a wine producer and used for fortification of that wine producer's own drinking wine. |
| (b) | be payable by a wine trader in respect of— |
| (ii) | grapes used for production of his or her own drinking wine or distilling wine; and |
| (iii) | grape juice concentrate, drinking wine, distilling wine and wine spirit, in containers of more than 5 litres, acquired from a wine producer. |
| (4) | The research and development levy shall be payable to SAWIS, acting on behalf of WINETECH, in accordance with subclause (5). |
| (a) | Payment of the research and development levy shall be made not later than sixty days following the month of delivery of a quantity of grapes, grape juice concentrate, drinking wine, distilling wine or wine spirit sold, purchased or otherwise acquired. |
| (b) | Payment shall be made by means of a cheque or electronic transfer in favour of SAWIS, and shall— |
| (i) | when paid by cheque, be addressed to— |
SAWIS, P O Box 238, Paarl, 7620;
| (ii) | when electronically transferred, be paid to the bank account obtainable from SAWIS on request. |
