An Bord Bia Act, 1994

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Levy due and payable.

38.—(1) Levy in respect of livestock, other than livestock which are exported live from the State, shall be due when the livestock are slaughtered.

(2) Within the period of fourteen days commencing immediately after the expiration of a levy period, every person who is liable to pay levy shall furnish to the Board a true and correct return of the amount of levy, if any, which became due during the levy period and shall at the same time remit to the Board the amount of levy, if any, payable in respect of such levy period.

(3) A person who fails to comply with subsection (2) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, on conviction on indictment, to a fine not exceeding £10,000.

(4) Where after conviction for failure to comply with subsection (2) the person continues to contravene the subsection, that person shall be guilty of an offence on every day during which the failure to furnish the return referred to in that subsection continues or the levy the subject of the original offence remains unpaid, and shall, for each such offence, be liable on summary conviction to a fine not exceeding £50 or, on conviction on indictment, to a fine not exceeding £500.

(5) A summary offence under subsection (3) or (4) may be brought and prosecuted by the Board.

(6) Levy in respect of livestock which are slaughtered shall be paid to the Board—

(a) in the case of livestock slaughtered at any slaughtering premises registered under the Act of 1930—by the registered proprietor of the premises or, if the livestock were slaughtered at such premises by or on behalf of the holder of an exporter's licence or an exporter's permit in respect of such premises, by that person,

(b) in the case of livestock slaughtered at an abattoir to which section 37 applies, by the person who, at the time the livestock are slaughtered, is the holder of the abattoir licence for such abattoir.

(7) Where the holder of a licence or permit specified in subsection (6) slaughters livestock and thereby becomes liable for the payment of a levy to the Board he shall be entitled to recover the full amount of the levy or, if an order under subsection (8) is in force, such portion of the levy as is prescribed by that order, as a simple contract debt in any court of competent jurisdiction—

(a) where he has purchased the livestock or has agreed to purchase all or part of the carcase after slaughter from the person from whom he has purchased the livestock or with whom he has made the agreement, as the case may be,

(b) in any other case, where he slaughters livestock on the instructions of any other person—from that person.

(8) (a) The Minister may by order provide that a specified portion only of the levy shall be recoverable under subsection (7).

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

(9) Levy in relation to livestock exported live from the State shall be paid to the Board in the manner specified in subsection (10) by the person by or on whose behalf the livestock are being exported.

(10) Levy in relation to livestock exported live from the State shall be paid by means of adhesive stamps which shall be purchased from the Board and shall be—

(a) of the type and denominations specified in the Schedule to this Act,

(b) affixed to the documentation specified in the Schedule to this Act, and

(c) cancelled or perforated by an officer of the Minister authorised by the Minister to act for the purposes of this section at a District Veterinary Office or at an export assembly point prior to exportation of the livestock.

(11) The Minister may by regulations alter any specification referred to in subsection (10) and the Schedule to this Act shall be construed and have effect accordingly.

(12) It shall be an offence for any person to export or attempt to export live from the State livestock in respect of which levy is payable unless the provisions of subsection (10) have been complied with.

(13) A person who contravenes subsection (12) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both or, on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 2 years or to both.

(14) A summary offence under subsection (12) may be brought and prosecuted by the Minister.

(15) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and if either House, within the next twenty-one days on which that House has sat after the regulation is laid before it, passes a resolution annulling the regulation, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.