HM Revenue & Customs administers the Aggregates Levy, an environmental tax on extracted aggregates, and periodically reviews exemptions to the levy. Recent changes effective from April 2024 adjusted the levy rate and exemption scope, including provisions affecting aggregates from construction and demolition sites. The policy remains under review to assess interactions with biodiversity net gain requirements.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.