Commentary

TC02740 Northumbrian Water Limited v R & C Comrs (2013)

Part V22 Aggregates levy

TC02740 Northumbrian Water Limited v R & C Comrs (2013)

TC02740 Northumbrian Water Limited v R & C Comrs (2013)

[2013] UKFTT 337 (TC) [2013] SWTI 3266

Aggregates levy - exemption - site - aggregates extracted from pit and used in - whether aggregate “again becomes part of the land at the site from which it was won” - meaning of site - FA 2001 s 19(3)(e)

The appellant company, a regulated water and sewerage company, undertook construction work to raise the level of a reservoir in order to increase its storage capacity. Gravel – which was an aggregate as defined in FA 2001 s 17 – was needed to enlarge the main reservoir dam,

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