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HMRC internal manual

Business Income Manual

Farming: quotas: contents

Various quota systems have operated within the UK farming industry to regulate production, or the entitlement to production subsidies. Most of these have, since 2005, been subsumed within the EU single payment scheme.

Milk quotas, however, are still in operation, although they are due to be abolished in 2015. A milk quota allows a farmer to produce a certain amount of milk without incurring a supplementary levy.

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