Bovine Diseases (Levies) Act, 1979
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Levy due and payable. |
4.—(1) Levy, other than levy payable in respect of an animal which is exported live from the State, shall be due— | |
(a) in case it is payable in respect of milk, when the milk is received for processing by the relevant dairy produce manufacturer, milk pasteuriser, milk bottler or other person described in section 2 (1) (a) of this Act, or | ||
(b) in case it is payable in respect of an animal, when the animal is slaughtered. | ||
(2) Within the period of twenty-eight days commencing immediately after the expiration of a levy period, any person who is an accountable person within the meaning of section 12 of this Act shall furnish to the Minister a true and correct return, in the prescribed manner and form (including in particular the quantity of milk or the number of animals, as may be appropriate), of the amount of levy which became payable by him during the levy period and shall at the same time remit to the Minister the amount of levy, if any, payable by him in respect of such levy period. | ||
(3) Levy payable as respects milk shall be paid to the Minister by the dairy produce manufacturer, milk pasteuriser, milk bottler or other person described in section 2 (1) (a) of this Act and by whom the milk is received for processing. | ||
(4) Levy as respects animals which are slaughtered shall be paid to the Minister by— | ||
(a) in case any such animal is slaughtered at a slaughter-house owned or provided by a local authority, the person for whom the slaughtering facilities were provided by the authority, | ||
(b) in case any such animal is slaughtered at any slaughtering premises registered under the Act of 1930, the person who is the holder of either a beef exporter's licence or an exporter's permit issued in respect of such premises, | ||
(c) in case any such animal is not slaughtered in the manner described in paragraph (b) of this subsection and is slaughtered at a slaughter-house licensed or registered under the Act of 1847, or that Act as extended either by section 105 of the Act of 1878 or by section 4 of the Act of 1935, the person who at the time at which the animal is slaughtered is either the holder of the relevant licence or the person in whose name the premises are so registered. | ||
(5) Levy as respects an animal which is exported live from the State shall be paid to the Revenue Commissioners, as agents of the Minister, by the person by whom or on whose behalf the animal is being exported. | ||
(6) All moneys received by the Revenue Commissioners on account of levy under this Act shall be paid by them to the Minister. | ||
(7) In this section “levy period” means a period of any month beginning on the first day of that month. |