Specific deductions: trade organisations: development boards
Government departments may establish development boards under various Acts of Parliament. These boards are empowered to impose levies on persons carrying on a business within the industry or sector concerned - the levies being used for the general advancement of that industry. An example of such a board is the Agriculture and Horticulture Development Board established under powers in the Natural Environment and Rural Communities Act 2006.
Departments themselves may also impose levies without establishing a development board. Such levies may be for the purpose of scientific research, promotion of export trade or other improvements within a particular industry, for example. In such cases, authority is normally given by way of Statutory Instrument.
The tax treatment of statutory levies follows the principles set out for industrial training boards at BIM47605.