Policy paper

Aggregates Levy: changes to exemptions

This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Aggregates Levy: changes affecting aggregate from construction sites

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Draft legislation

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Explanatory note

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Details

This amendment makes unmixed aggregate returned to the land at its original site liable to Aggregates Levy, unless it’s for a purpose connected to winning aggregate or other minerals.

It also replaces four exemptions for by-product aggregate from different types of construction with a broader, more general one.

Published 20 July 2022