Commentary

V22.115 Weighing aggregate

Part V22 Aggregates levy

V22.115 Weighing aggregate

V22.115 Weighing aggregate

Where a site has a working weighbridge, that weighbridge should be used to weigh aggregate and the weighbridge tickets should be retained1. Where there is no weighbridge, or where the weighbridge breaks down, a method of calculating the weight of aggregate should be agreed with HMRC2.

Mixed materials

Where taxable aggregate is mixed with other materials such as:

  1.  

    •     tax paid aggregate

  2.  

    •     recycled material

  3.  

    •     non-taxable material

it is necessary to agree a special scheme with HMRC in order to account for the levy on only the taxable material.

Water content

Water which is added to the aggregate

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