The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This note provides an overview of how a business needs to register for aggregates levy where they commercially exploit aggregates within the UK and are liable to account for the levy as a result. This note should be read in conjunction with the Introduction to aggregates levy and Aggregates levy ― exemptions guidance notes.
Please note that all references within this guidance note are subscription sensitive.
The business who is exploiting or intends to exploit aggregates located within the UK is required to register for the levy. There is no turnover threshold so once the business either starts or intends to start exploiting the levy they will be required to register.
Any of the following organisations will be required to register:
The following provides further details on who would be viewed as the party responsible for the commercial exploitation of the aggregates in specific situations.
The party who is viewed as being responsible for commercially exploiting the aggregate is required to register and a list of
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