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Government departments may establish development boards under various Acts of Parliament. »Ê¹ÚÌåÓýappse 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.

»Ê¹ÚÌåÓýapp tax treatment of statutory levies follows the principles set out for industrial training boards at BIM47605.