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Aggregates levy in force

Series: Minerals and Waste Management Faculty News ; 23 April 2002 (1)Publication details: 2002Subject(s): Summary: The aggregates levy came into force on 1 April 2002. The Levy aims to address the environmental costs associated with quarrying, and to reduce demand for aggregates by encouraging the use of alternative material where possible. The levy will apply to sand, gravel and rock for commercial use in the UK and the tax will be charged at £1.60 oer tonne. Further information on the levy, including exemptions and reliefs are available from the HM Customs and Excise guidance document http://www.hmce.gov.uk/business/othertaxes/agg-levy.htm The Aggregates Levy (General) Regulations 2002 (SI 2002:761) http://www.hmso.gov.uk/si/si2002/20020761.htm

The aggregates levy came into force on 1 April 2002. The Levy aims to address the environmental costs associated with quarrying, and to reduce demand for aggregates by encouraging the use of alternative material where possible. The levy will apply to sand, gravel and rock for commercial use in the UK and the tax will be charged at £1.60 oer tonne. Further information on the levy, including exemptions and reliefs are available from the HM Customs and Excise guidance document http://www.hmce.gov.uk/business/othertaxes/agg-levy.htm The Aggregates Levy (General) Regulations 2002 (SI 2002:761) http://www.hmso.gov.uk/si/si2002/20020761.htm