Proposals on the treatment of aggregate removed during construction works
Read the full outcome
Detail of outcome
The government has published a summary of responses to the Aggregates Levy consultation on the treatment of aggregate removed during construction works.
The government is grateful for the responses received and has set out next steps, which include:
- amending legislation in a future Finance Bill to ensure all borrow pit aggregate dug for use in construction will be taxed under the levy
- exploring the scope to replace specific exemptions from the levy with a general one for aggregate extracted unavoidably as part of a construction project
Original consultation
Consultation description
This consultation seeks views on specific proposals to change an existing exclusion from the scope of Aggregates Levy and introduce a new exemption.
Businesses are invited to comment on the proposal to restrict the exclusion for aggregate returned, unmixed, to the site from which it came. This would particularly affect some aggregate from borrow pits used in construction.
Views are also welcome on a proposed new exemption for by-product aggregate arising from laying underground utility pipes.
The consultation will be of particular interest to quarrying and construction companies, utility companies and pipe-laying contractors. Farmers, forestry organisations and planning authorities may also be interested.
Documents
Updates to this page
Last updated 30 November 2021 + show all updates
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Published a summary of responses to the consultation.
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First published.