Information for Seafish levy payers
What is a sea fish?
Any kind of fish found in the sea including shellfish regardless of whether wild caught or farmed. This includes parts of sea fish.
Who pays the Seafish levy?
Seafish levy is due on the first hand purchase of fish, shellfish, sea fish products, and fishmeal within the UK. This means that levy is due when:
- Buying off local boats/pickers
- Buying from a foreign supplier
- Buying from a 'farm', such as oyster growers, mussel growers, etc.
- Sea fish landed by UK fishing vessels, farmers, growers, and cultivators is subsequently sold overseas.
I think I may be liable for levy. What should I do?
Contact the Levy Auditor for your area who will discuss the levy with you, and if necessary arrange to meet with you to explain how to complete the levy paperwork and pay.
You can use the contacts listed at the bottom of the page or you can put your Postcode in the Excel document below to find out who audits the Levy in your area.
Importing fish or shellfish which has been farmed in fresh water/brackish water
If this is a sea water species levy will be due.
Please note there are non-sea fish species, such as Macrobrachium Rosenbergii or Procambrius Clarkii which are excluded from levy. If in doubt, get in touch with your Levy Auditor.
Additional weight of ice glaze on frozen products
You should only pay levy on the actual fish content, so if 10% of the total weight is ice glaze then you should deduct this element from the total weight (unless glaze compensated). Please note that unless it is stated on the invoice, your levy auditor may request evidence to support a deduction for ice glaze, such as product specification, letter from supplier, etc.
Additional weight of non-fish elements such as additives, breadcrumbs or sauces
You should only pay levy on the actual fish content, so you need to establish the percentage of non-fish product and deduct this from the weight which you declare on your levy return. Please note that unless it is stated on the invoice, your levy auditor may request evidence to support a deduction, such as product specification, letter from supplier, etc.
Can the cost of the levy be passed on to your customers?
Unless you are specifically acting as a fish salesman on behalf of Seafish, you cannot directly recover the cost of the Levy from your customers.
What species are considered to be pelagic?
The only pelagic species for the purposes of levy are:
- Herring
- Sprat
- Pilchard
- Scad
- Whitebait
- Mackerel (such as Trachurus, Rastrelliger, Scomber and Scombermorous).
What is a fillet?
For the purpose of the levy return a fillet is the whole side of a fish, (both sides in the case of block fillets) and parts thereof including loins (except Tuna, Shark, Marlin etc, see below), Tails, Goujons, Chunks, and portions taken from a fillet.
What are the current rates of Levy?
The rates below are correct as of September 2020. These are intended as a guide, and are not exhaustive. If you have any doubts about which Levy Definition Code you should use, please contact your Levy Auditor.
You can download and save this information as PDF:
White fish (fresh, frozen and chilled)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Whole or gutted | 0.9030p | Whole white fish. For example, Haddock, Cod, Plaice, Bass, Bream, Pollock etc. |
| Headless and gutted | 1.2040p | Headless white fish including Monkfish tails (skin on) |
| Fillets, Skin on | 1.8060p |
|
| Fillets, Skinless | 2.2575p |
|
White fish (smoked)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Headless and gutted | 1.5050p | Smoked white fish. For example, smoked Haddock or Halibut |
| Fillets, Skin on | 2.2575p | Smoked white fish |
| Fillets, Skinless | 2.4080p | Smoked white fish |
White fish (all other products)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Any other white fish products | 1.8060p |
|
Pelagic fish (fresh, frozen and chilled)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Whole or gutted | 0.2580p | Whole pelagic fish. This includes mackerel (not Indian Mackerel), herring, sprat, pilchard, sardine, scad, whitebait |
| Headless and gutted | 0.3440p | Headless pelagic fish |
| Fillets, Skin on | 0.5160p | Pelagic fillets with skin on |
| Fillets, Skinless | 0.6450p | Pelagic fillets with skin removed |
Pelagic fish (smoked products)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Headless and gutted | 0.4300p | Smoked pelagic fish. This includes kippers as there is no smoked rate for whole fish under Pelagic |
| Fillets, Skin on | 0.6450p | Smoked pelagic fish |
| Fillets, Skinless | 0.6880p | Smoked pelagic fish |
Pelagic fish (all other products)
| Levy definition code | Rate per Kilogram (KG) | Products |
| Any other pelagic fish | 0.5160p | Minced, fish roe and herring milk |
Shellfish
| Levy definition code | Rate per Kilogram (KG) | Products |
| Cockles or Mussels - whole | 0.2580p | Whole Mussels and Cockles |
| Whelks - whole | 0.4515p | Whole Whelks |
| Cockles, Mussels and Whelks - not whole | 0.9030p | Cockle meat, Mussel meat, Whelk Meat, Half shell Mussels. |
| Other shellfish - whole | 0.9030p |
Whole or live: Prawns, Shrimps, Langoustines, Lobster, Crab, Clams, Scallops, Octopus, Squid. |
| Other shellfish - not whole | 1.8060p | Scallop Meat, Half Shell Scallops, Clam Meat, Crab Meat, Squid rings, Lobster tails, Langoustine Tails, Peeled Prawns, Headless Prawns, Stuffed Squid, etc |
Other products
| Levy definition code | Rate per Kilogram (KG) |
| Fish sold for fishmeal production | 0.0350p |
| Imported fishmeal | 0.1750p |
| Salted and cured fish - wet | 0.7525p |
| Salted and cured fish - dried | 1.1288p |
Are there any exceptions to the levy?
Yes, levy is not due on any freshwater species and salmon/migratory trout.
This includes the following:
- Pangasius/Basa - freshwater species
- Tilapia - freshwater species
- Crayfish/freshwater prawn - freshwater species
- Salmon - exempt by the fisheries act
- Sea Trout - exempt by the fisheries act
- Trout - freshwater species
- Perch - freshwater species
- Carp - freshwater species
There are many freshwater species of fish from around the world which are not due levy. Levy is also not charged on Canned or Bottled fish, including fish in pouches, which do not require refrigeration.
If in doubt, contact your Levy Auditor.
Further information
Please note that information on this page is intended as a guide, and for more comprehensive answers you should contact the Levy team.
You can also refer to the following legislation and regulations on the Gov.Uk website:
Get in touch
If you have any questions about how much you should be paying, get in touch with one of the Levy team.