Bord Glas Act, 1990

Levy.

12.—(1) There shall be charged and levied by the Board in each year beginning with such year as may be prescribed, with the consent of the Minister for Finance, a levy (referred to subsequently in this section as “levy”) on the sale of horticultural produce.

(2) Where levy is payable it shall be paid by the seller of the horticultural produce concerned.

(3) Levy shall be paid to the Board at such time or times and in such manner as may be prescribed.

(4) The rate of levy in each year shall be such rate as may be prescribed with the consent of the Minister for Finance; and different rates may be prescribed under this subsection in respect of different classes of persons liable to pay levy.

(5) The Minister shall not perform a function under subsection (1) or (4) without prior consultation by him with such persons as he considers appropriate who are engaged in, or are representative of those engaged in, horticulture, the promotion or development of the horticultural industry or the sale of horticultural produce.

(6) The Minister may make regulations for the purposes of this section and, in particular but without prejudice to the generality of the foregoing, the regulations may provide—

(a) for excepting from the obligation to pay levy any specified class or classes of persons, defined in such manner and by reference to such matters as the Minister considers appropriate,

(b) for the keeping of records and the making of returns by persons liable to pay levy,

(c) for the appointment and powers of authorised officers,

(d) for the collection and recovery of levy,

(e) for the enforcement of the regulations, and

(f) for such other matters as the Minister considers expedient or necessary.

(7) A person who fails to pay levy, when due, or who fails to comply with any of the provisions of regulations made by the Minister under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.

(8) Whenever the Minister proposes to make regulations under this section, a draft of the regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft has been passed by each such House.