Policy paper
Aggregates Levy - exemption changes
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
Documents
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.
Updates to this page
Published 15 March 2023