“LexisLibrary gives us the most relevant and recent cases and always has the latest information on them. It makes research so much easier. We're more cost-effective for our clients and more efficient each day”
AdvocatesAccess all documents on Originating operator
What is the aggregates levy? HMRC administers an environmental tax, the aggregates levy, on the commercial exploitation of aggregates across the UK. When does the levy apply? The levy becomes chargeable when both conditions below are satisfied: there is a taxable aggregate, and that aggregate is commercially exploited within the UK There are pending amendments to Finance Act 2001, s 16(2) to substitute ‘the United Kingdom’ with ‘England, Wales or Northern Ireland’ under Scotland Act 2016, s 18(3). The Act received Royal Assent on 23 March 2016, but the commencement date has not yet been appointed, and it is expected to change in line with the introduction of Scottish Aggregates Tax from 1 April 2026. Meaning of taxable aggregate Aggregate Aggregates means: rock gravel sand It also includes substances incorporated within, or naturally occurring alongside, those materials, such as spoil, waste, off-cuts and other by-products. Taxable aggregate ...