Commentary

R (on the application of British Aggregates Association and others) v C & E Comrs

Part V22 Aggregates levy

R (on the application of British Aggregates Association and others) v C & E Comrs

R (on the application of British Aggregates Association and others) v C & E Comrs

[2002] All ER (D) 161 (Apr)

European Community - Customs and excise - duties - aggregates - UK legislation imposing levy on commercial exploitation of aggregates - whether levy lawful - EC Treaty, arts 25, 87(1), 90, 92

On 11 May 2001 Royal Assent was given to the Finance Act 2001. Part II provided for an aggregates levy, to be charged under s 16(2) on aggregate used for commercial exploitation. Section 17(1) defined “aggregate” as “…any rock, gravel or sand, together with whatever substances are for the time being incorporated in the rock, gravel or sand or naturally occur mixed with it…”. The aggregates levy was implemented on 1 April 2002 pursuant to a statutory power conferred on the Treasury. Section 19(1) provided that a quantity of aggregate was subjected to exploitation only if: “(a) it is removed from a site falling within subsection (2) below; (b) it becomes subject to an agreement to

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