Marketing of Agricultural Products Act, 1996 (Act No. 47 of 1996)

Notices

Establishment of Levy and Determination of Guideline Prices: Levy on Cattle, Sheep, Goats and Red Meat

5. Imposition of the levy

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The following levies (VAT excluded) are hereby imposed in respect of designated animals and red meat products as contemplated in section 3—

 

(1)Cattle—

Levy

(a)R13.00 per head

How payable

Payable by the owner at slaughter, to the abattoir who slaughters such animal, the abattoir shall be liable to collect such levy from owner and pay it over to the Levy Administrator. Where the abattoir is the owner, the abattoir shall make payment directly to the Levy Administrator.

 


(b) R13.00 per head exported live from the Republic of South Africa

Payable by the exporter to the Levy Administrator.

 


(2) Sheep and Goats

Levy

(a) R2.53 per head

How payable

Payable by the owner at slaughter, to the abattoir who slaughters such animal, the abattoir shall be liable to collect such levy from owner and pay it over to the Levy Administrator. Where the abattoir is the owner, the abattoir shall make payment directly to the Levy Administrator.

 


(b) R2.53 per head exported live from the Republic of South Africa

Payable by the exporter to the Levy Administrator.

 

NOTES:

(a) The Levy Administrator will determine the percentage allowed to be deducted as a collection fee by the abattoir, before the levies are remitted to the Levy Administrator, on an annual basis. The maximum percentage allowed will not exceed 3%.