The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
Aggregates levy will have an impact on the activities of quarry operators and extractors of rock, sand and gravel, including operators of dredgers, importers of aggregate, mobile crusher operators and others who commercially exploit aggregate.
Aggregates include rocks, gravel or sand that are combined with whatever other substances are incorporated into the rock, gravel or sand. For the purposes of this legislation aggregates also include spoil, waste, cut-offs that arise from the following activities:
Aggregate can be extracted / collected / separated from the sea bed and can also be dredged. Non-UK marine-dredged aggregate will be treated as imported aggregate when it enters the UK in exactly the same way as if it had originated on land outside the UK. For marine dredged aggregate, the originating site is the point where it is first landed in the UK and the normal time of supply rules will apply, see the Accounting for aggregates levy guidance note for more information.
If soil contains more than 50% clay that is mixed with any substance in order to create a firm base for construction then the clay will become liable to aggregates levy because it has been mixed with another substance for the purpose of construction. The person responsible for registering and paying the levy in this case is the owner of
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