Aggregates levy
Aggregates are materials that are frequently used in construction as a means of stabilising and reinforcement, typically in drainage applications and as base material under foundations and roads.
The aggregates levy is a UK tax on the commercial exploitation of certain types of aggregate. It was introduced to encourage the recycling of aggregate and is often a consideration in infrastructure and other civil engineering projects as well as the quarrying industry. In particular it applies to sand, gravel and rock that has been either:
- Dug from the ground.
- Dredged from the sea.
- Imported.
Businesses must register with HMRC if they exploit aggregate in the UK and must report the quantity of aggregate that has been produced or sold each quarter.
A flat tax is applied of £2 per tonne of sand, gravel or rock (2018). Less is charged on smaller amounts, e.g. £1 per half-tonne. The same tax is still applied if aggregates are imported. Ref https://www.gov.uk/green-taxes-and-reliefs/aggregates-levy
Tax relief may be available for aggregates that are exported or used in certain industrial or agricultural processes, or if the material is not actually used as aggregate. Materials such as soil, vegetation and other organic matter are also exempt.
[edit] Related articles on Designing Buildings Wiki
Featured articles and news
Electrotechnical excellence, now open for entries.
Net zero electricity grids BSRIA guide NZG 5/2024
Outlining the changes needed to transition to net zero.
CIOB Global Student Challenge 2024
Universitas Indonesia wins for second year running.
New project and cultural district described in detail.
The nature of EPCs, crticism and inaccuracies.
History, issues and redesign.
From waste recycling to energy performance the hierchy.
An introduction to WERCS and WEEE responsibilities
Dealing with 2 million tonnes of waste equipment a year.
Global BACS Market: analytics and optimisation
A BSRIA glance at building automation and control systems.
What it is and how to use it.
Types of insulating plaster by binder and insulant.
Investors in People: CIOB achieves gold
Reflecting a commitment to employees and members.
Scratching beneath the surface; a guide to selection.
ECA 2024 Apprentice of the Year Award
Entries open for submission until May 31.
UK gov apprenticeship funding from April 2024
Brief summary the policy paper updated in March.
For the World Autism Awareness Month of April.