Aggregates Levy: changes to exemptions
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
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Linked documents
- Policy Paper Aggregates Levy: changes affecting aggregate from construction sites
- Bill Amendment Draft legislation accessible version
▤ Verbatim text from source document
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.