000 01156cam a2200205 4500
001 WB3815-26
008 020424n2002 000 0 eng u
035 _a(Sirsi) u117664
245 _aAggregates levy in force
260 _c2002
490 _aMinerals and Waste Management Faculty News
_v 23 April 2002 (1)
520 _aThe 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
590 _aWB
650 _aAGGREGATES LEVY
650 _aENVIRONMENTAL COSTS
650 _aQUARRYING
650 _aHM CUSTOMS AND EXCISE
690 _aTAXATION
942 _n0
999 _c70064
_d70064