| Commentary

99 Aggregates levy

| Commentary

99 Aggregates levy

The aggregates levy is charged on the commercial exploitation in the UK of aggregate, ie rock, gravel or sand, together with the other materials occurring in or mixed with it. This includes the spoil, waste and other by-products arising from cutting rock to form stone with one or more flat surfaces, extracting industrial minerals, producing lime or cement or the use of shale which is not for construction purposes1.

Those who commercially exploit aggregates such as quarry operators and other extractors of rock, sand and gravel (including operators of dredgers, importers of aggregate and mobile

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