Review of the Aggregates Levy
The government has concluded its review of the Aggregates Levy.
Documents
Details
The Aggregates Levy is an environmental tax that was introduced in 2002 to reduce the extraction of fresh aggregate (rock, sand and gravel used as bulk fill in construction) and encourage recycling and use of by-products from other industrial processes.
The government has concluded its comprehensive review of the levy which had been announced at Spring Statement 2019, following the conclusion of long-standing litigation in February 2019.
The ‘Review of the Aggregates Levy: discussion paper’ sets out the rationale for the review, the terms of reference and scope of the review, and how stakeholders could engage. The paper also sets out the membership of an expert working group.
The ‘Review of the Aggregates Levy: summary of responses to the discussion paper and government next steps’ sets out the responses to the review and government next steps, including a commitment to a further consultation on the tax treatment of aggregate removed during construction works and publication of a public register of businesses and sites registered for the levy. As in the discussion document, the government confirms its commitment to devolving the levy to the Scottish Parliament.
Updates to this page
Last updated 21 July 2020 + show all updates
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Updated with: ‘Review of the Aggregates Levy'.
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Amendment to third paragraph in the 'Overview of the levy' section in HTML attachment.
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Added link to Aggregates Levy Review Working Group.
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First published.