The differential TB slaughter levy (DSL) for cattle imposes different levy rates for beef and dairy animals and is collected by meat processors. The TB slaughter levy is collected to help fund the TBfree programme.
Following an annual review of rates there will be no levy changes from 1 October 2020.
The TB slaughter levy rates are:
There is also a levy of $11.50 per head on live cattle and deer that are exported. This levy is paid at the point of export.
The maximum rate for the cattle slaughter levy remains at $15 per head of adult dairy cattle but changes to $8.50 per head of adult beef cattle.
All the rates are exclusive of GST.
The NAIT system returns the levy type to the meat processor for each animal when a kill upload is submitted. The meat processor must use this to determine the appropriate levy.
All cattle processed for human consumption or pet food will incur a NAIT slaughter levy of $0.50 per head.
PICA farmers may identify individual cattle or deer that cannot safely or practicably be tagged and are being sent directly to slaughter. In these instances, the PICA may choose not to NAIT tag these animals under the exemption provision of the NAIT Act.
An Unsafe to tag (UTT) levy of $13 per head applies to these animals.
The UTT levy applies only to cattle or deer arriving at a processor without a NAIT tag and that are not exempt. The UTT levy should not be charged where tags are present but do not scan.