Commentary

V22.109 Non-taxable materials

Part V22 Aggregates levy

V22.109 Non-taxable materials

V22.109 Non-taxable materials

In Notice AGL1 para 3.1 (February 2017), HMRC sets out a list of circumstances when the levy will not be due on aggregate. This guidance states that:

'Aggregates levy is not due on any aggregate which—

  1.  

    •     is moved between sites under the same aggregates levy registration;

  2.  

    •     is removed to a registered site to have an exempt process applied to it. Note: Any aggregate moved to an unregistered site to have an exempt process applied to it may be taxable but entitled to relief (see paragraph 5.2) or taxable but not commercially exploited (see paragraph 2.2);

  3.  

    •    

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