The following Environment guidance note 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
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