Aggregates levy - exemptions

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Aggregates levy - exemptions
  • Aggregates not liable to the levy
  • Exempt aggregates
  • Exempt processes
  • Reliefs
  • Imports

This guidance note provides an overview of the types of supply that are not liable to aggregates levy. This note should be read in conjunction with the following guidance notes:

  • Introduction to Aggregates Levy
  • Aggregates levy - Industrial and Agricultural Processes Relief
  • Registering for aggregates levy
  • Accounting for aggregates levy
  • Aggregates levy - errors and penalties

Please note that all references within this guidance note are subscription sensitive.

Aggregates not liable to the levy

Aggregates levy is not due on aggregate that is:

FA 2001, ss 16 - 49 (as amended); FA 2001, Schs 4 - 10 (as amended); Aggregates Levy (Registration and Miscellaneous) Regulations 2001 (as amended) ; Aggregates Levy (General) Regulations 2002 (as amended) ; AGL1 ; AGL2000; De Voil V22.107 (subscription sensitive)
  • moved between sites under the same aggregates levy registration
  • removed to a registered site to have an exempt process applied to it (please note that any aggregate that is moved to an unregistered site to have an exempt process applied to it may be taxable but entitled to relief if it has been commercially exploited)
  • removed to any premises where china clay or ball clay is going to be extracted from the aggregate
  • used for previous construction purposes
  • being returned to the land from which it was ‘won’ provided that it has not been mixed with any material other than water
  • one of the ‘certain other materials’ listed in the Introduction to Aggregates Levy guidance note that is not going to be used for construction purposes
  • won (see below) by an agricultural or forestry business from its own site and used in

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