Commentary

V22.100 Introduction to aggregates levy

Part V22 Aggregates levy

V22.100 Introduction to aggregates levy

Aggregates levy

V22.100 Introduction to aggregates levy

The aggregates levy was introduced in the Finance Act 2001 and took effect from 1 April 2002. Most of the detailed provisions are contained in two statutory instruments:

  1.  

    •     the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (SI 2001/4027)

  2.  

    •     the Aggregates Levy (General) Regulations 2002 (SI 2002/761)

The levy is charged on the person who first subjects aggregate to 'commercial exploitation' and it is that person who must register and account for the levy1.

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial