V22.108 Exempt materials
The meaning of 'aggregate' and 'taxable aggregate' are set out in FA 2001, s 17(1) and (2) of which deal, respectively, with the definition of aggregate and those circumstances in which aggregate will not be taxable. Subsections (3) and (4) set out the circumstances in which otherwise taxable aggregate is exempt. Section 17(3) provides for the following materials to be exempt. Following a review of the levy which concluded in July 2020, HMRC has committed to consult further on the exemptions in respect of:
• aggregates arising that are a consequence of activities that are not for the purpose of extracting aggregate or other minerals; and
• the exclusion for material returned to the land from which it was won.
Aggregate from building sites
Aggregate consisting wholly of material removed from the site of any building or proposed building carried out in the course of excavations
(a) in connection with the modification or erection of the building, or
(b) exclusively for the purpose of laying foundations or of laying any pipe or cable,
is exempt from aggregates levy1.
In the case of Commissioners of Customs & Excise v East Midlands Aggregates  EWHC 856 (Ch) (see Division V22.3) the High Court held that the site of a building extended beyond its footprint (and the route of pipes and cables) to encompass, in that case, an adjacent lorry park which would serve the building. In the case of Pat Munro (Alness) Ltd (A0002) (see Division V22.3) however, the Tribunal did not
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