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Consultation Outcome Published 30 Nov 2021 HM Revenue & Customs ↗ View on GOV.UK

Proposals on the treatment of aggregate removed during construction works

We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.

Opened 23 Mar 2021
Closed 15 Jun 2021
▤ Verbatim text from source document

This consultation seeks views on specific proposals to change an existing exclusion from the scope of Aggregates Levy and introduce a new exemption.

Businesses are invited to comment on the proposal to restrict the exclusion for aggregate returned, unmixed, to the site from which it came. This would particularly affect some aggregate from borrow pits used in construction.

Views are also welcome on a proposed new exemption for by-product aggregate arising from laying underground utility pipes.

The consultation will be of particular interest to quarrying and construction companies, utility companies and pipe-laying contractors. Farmers, forestry organisations and planning authorities may also be interested.