The following Environment practice note Produced in partnership with Begonia Filgueira FIEMA of Acuity Legal provides comprehensive and up to date legal information covering:
As of exit day (31 January 2020) the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an implementation period, during which it continues to be subject to EU law. This has an impact on this content. For further guidance, see: Brexit—impact on environmental law and Brexit Bulletin—key updates, research tips and resources.
The aggregates levy is an environmental tax administered by HMRC on the commercial exploitation of aggregates in the UK.
The levy applies when:
there is a taxable aggregate, and
that aggregate is commercially exploited within the UK
It also covers substances integrated into the rock, gravel or sand or that naturally occur with them, including the spoil, waste, off-cuts and other by-products.
Taxable aggregate means any quantity of aggregate subject to commercial exploitation except to the extent it is non-taxable under section 17 of the Finance Act 2001 (FA 2001). These are known as non-taxable aggregates.
Aggregate is non-taxable where it:
is exempt under FA 2001, s 17
has previously been used for construction purposes
is, or derives from, any aggregate that has already been subjected to a charge to aggregates levy
is on a site other than its originating site, or on a site that is
**Trials are provided to all LexisPSL and LexisLibrary content, excluding Practice Compliance, Practice Management and Risk and Compliance, subscription packages are tailored to your specific needs. To discuss trialling these LexisPSL services please email customer service via our online form. Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason. Trial includes one question to LexisAsk during the length of the trial.
To view the latest version of this document and thousands of others like it, sign-in to LexisPSL or register for a free trial.
Existing user? Sign-in
Take a free trial
This Practice Note provides guidance on the interpretation and application of the relevant provisions of the CPR. Depending on the court in which your matter is proceeding, you may also need to be mindful of additional provisions—see further below.What is a Part 8 claim?A Part 8 claim is a claim
What are OFTOs?Offshore Transmission Owners (OFTOs) are the owners of offshore transmission assets which connect offshore wind farms to the onshore electricity network. The transmission assets comprise everything between the offshore point of connection with the generating wind farm assets and the
This Practice Note considers claims for damages for breach of statutory duty. For guidance on claims for damages for a negligent breach of duty of care outside a statutory duty, see Practice Notes:•Negligence—when does a duty of care arise?•Negligence—when is the duty of care breached?Breach of
What is 'discontinuance'?Discontinuance is the means by which a claimant can bring all or part of the proceedings it has instigated to an end.A claimant has a right to discontinue all or part of a claim at any time.Where proceedings are brought to an end without an order or judgment from a court, eg
0330 161 1234
To view our latest legal guidance content,sign-in to Lexis®PSL or register for a free trial.