--- title: Pot Levy canonical: https://fernland.com.au/what-is-pot-levy/ dateModified: 2026-08-10 05:36:42 summary: "Are you wondering what the Nursery levy on pot's and containers is? Read more here." type: page --- # Pot Levy > Are you wondering what the Nursery levy on pot's and containers is? Read more here. ## What is the pot levy? *Also known as the nursery levy or, since 2025, the nursery container levy.* The pot levy is a Federal Government levy on containers bought to grow plants commercially — plastic and ceramic pots, bags, tubes, seedling trays and punnets. It was introduced in 1989 at the industry's own request, and it funds research, development, marketing and biosecurity work for the nursery industry. If you buy containers to pot plants for resale, the levy applies. It's collected at the point of purchase and shown on your invoice. ## What changed in 2025 From 1 January 2025 the levy operates under the *Primary Industries (Excise) Levies Act 2024* and the *Primary Industries Levies and Charges Collection Act 2024*. Two things worth knowing: - It's now formally called the **nursery container levy** (previously the nursery products levy). - The levy is triggered by the **purchase of the container**, not by the sale of the potted plant. For most growers, nothing changes day to day — it's still collected on your pot invoice at the same rate. ## How much is it? **5% of the amount paid for the containers.** If you import containers yourself, it's 5% of the landed cost — the price of the containers plus duty, clearance and freight to your business. Costs incurred after you take possession aren't included. GST is not applied to Australian Government levies. ## Where the money goes The Department of Agriculture, Fisheries and Forestry (DAFF) collects the levy and passes it to the recipient bodies: Component Rate Managed by Research and development 2.75% Hort Innovation Marketing 2.00% Hort Innovation Plant health and biosecurity 0.25% Plant Health Australia The Australian Government matches R&D levy contributions dollar for dollar, so every dollar of R&D levy becomes two dollars of research investment. Greenlife Industry Australia (GIA) is the prescribed industry body for the levy. GIA is responsible for how the levy is established, varied or revoked, and holds Hort Innovation accountable for how the funds are invested. ## Who pays it and who collects it **Levy payer** — the business that buys the containers in order to grow plants for resale, or for use in producing other goods. **Collection agent** — the Australian seller of the containers. The seller adds the levy to the invoice and remits it to DAFF. That's the role we perform when you buy pots from us. **Buying from overseas** — if you purchase containers from a seller who operates only outside Australia, you're responsible for lodging a return and paying DAFF directly. Returns are lodged quarterly through Levies Online and are due 31 October, 31 January, 30 April and 31 July. Records must be kept for five years. ## Do I pay the levy on pots from Fernland? If you're a production nursery, grower or propagator buying pots, tubes, bags or trays to grow plants for resale, yes — the levy applies and appears as a separate line on your invoice. Containers bought for a home garden, or for a purpose other than growing plants for sale, don't meet the test for the levy. If you're not sure whether the levy applies to a particular order, call us on **07 5454 8800** or email [sales@fernland.com.au](mailto:sales@fernland.com.au) and we'll sort it out with you. ## More information - **Greenlife Industry Australia** — [greenlifeindustry.org.au](http://greenlifeindustry.org.au) - **Department of Agriculture, Fisheries and Forestry** — [nursery container levy](https://www.agriculture.gov.au/agriculture-land/farm-food-drought/levies/rates/nursery-container) - **Hort Innovation nursery industry page** — [horticulture.com.au](http://horticulture.com.au) *This page is a general guide. For advice on your own levy obligations, contact the DAFF levies team.*