Aggregates Levy: Consultation on Relief for Waste Aggregate

• Authors:
• MacRoberts Solicitors
• Isobel d'Inverno

HM Customs & Excise announced on 9 December 2002 that they are to consult the construction and aggregates industry about the issue of waste aggregate. The aim of the consultation is to see if there is a clear case for relief from the levy for waste aggregate materials. HM Customs & Excise also want to investigate how to operate any such relief, without making it open to the risk of abuse.

Background

The Aggregates levy was introduced on 1 April 2002. It is an environmentaltax on the commerc... (160 more words)

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