Commentary

V22.101 The objectives of the aggregates levy

Part V22 Aggregates levy

V22.101 The objectives of the aggregates levy

V22.101 The objectives of the aggregates levy

The aggregates levy was introduced to ensure that aggregates are properly priced to take into account the environmental costs of their exploitation. It is one of a number of UK environmental taxes (others include climate change levy and landfill tax) that reflect the desire of successive UK governments to use fiscal measures to implement environmental policy objectives. The policy objectives of the aggregates levy are to:

  1.  

    •     reduce certain environmental impacts, including dust, noise, emissions and effects on bio-diversity

  2.  

    •     increase recycling in the aggregates sector, and as a consequence

  3.  

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