Aggregates Levy - are you liable?

McNally, S.

Aggregates Levy - are you liable? - 2002 - Building Matters Summer 2002, 16-17(2) .

Overview of the Aggregates Levy which came into force in April 2002. Explains what aggregate is; when the levy is payable; who pays; and exemptions and relief. Also explains how the cost is passed on for contracts prior to April 2002


AGGREGATES TAX
TAXATION