Commentary

V22.107 Exempt processes

Part V22 Aggregates levy

V22.107 Exempt processes

V22.107 Exempt processes

The products of certain processes are exempt from the aggregates levy. These processes comprise:

  1.  

    •     the cutting of rock to produce stone with one or more flat surfaces1

the production of lime or cement from limestone or limestone and any other substance2

The legislation provides that spoil, waste, off-cuts and other by-products arising from exempt processes are taxable on commercial exploitation3. This does not mean that other substances arising from an exempt process (such as waste water, lubricating substances, chemical cutting products and so forth) are subject to the levy4.

In the Tribunal case of Jones Brothers Ruthin (Civil Engineering)

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