Commentary

V22.105 The scope of the levy

Part V22 Aggregates levy

V22.105 The scope of the levy

V22.105 The scope of the levy

The FA 2001, s 16 sets out the basis for the charge to aggregates levy. It provides that the levy shall be charged on aggregate subjected to commercial exploitation on or after 1 April 20021.

Statutory exceptions

There are four circumstances in which the levy will not be chargeable. They are:

  1.  

    •     where the material is specifically exempt2

  2.  

    •     where the material has been used in the past for construction purposes3

  3.  

    •     where the aggregate or a substance from which it has been derived has already been subject to

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