Aggregates_Levy

Aggregates Levy

Aggregates Levy

Tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom

Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.[1]

History

The Aggregates Levy was introduced in 2002. Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped.[2] The tax is intended to promote the use of recycled aggregate.[1]

Receipts

Taxable aggregate has been taxed at a rate of 2 pounds sterling per tonne since 1 April 2009.[3][4] From 1 April 2002 to 31 May 2008, it was levied at £1.60 per tonne, and from 1 April 2008 to 30 May 2009, at £1.95 per tonne.[4]

More information Tax year, Receipts (£) ...

References

  1. [1]
    Porter, Steven (23 August 2019). "Aggregates levy in the UK". Pinsent Masons. Archived from the original on 3 March 2021. Retrieved 14 June 2021.
  2. [2]
    "Aggregates levy". British Marine Aggregate Producers Association. Archived from the original on 30 August 2018. Retrieved 14 June 2021.
  3. [3]
    "Rates and allowances: Aggregates Levy". GOV.UK. HM Revenue & Customs. 1 April 2021. Archived from the original on 25 July 2019. Retrieved 14 June 2021.
  4. [4]
    "Aggregates Levy Historic Duty Rates". GOV.UK. HM Revenue & Customs. 10 June 2021. Archived from the original on 15 June 2021. Retrieved 14 June 2021.
  5. [5]
    Clark, D. (11 May 2021). "Aggregate levy tax receipts in the United Kingdom from 2002/03 to 2020/21". Statista. Archived from the original on 10 March 2021. Retrieved 14 June 2021.
Share this article:

This article uses material from the Wikipedia article Aggregates_Levy, and is written by contributors. Text is available under a CC BY-SA 4.0 International License; additional terms may apply. Images, videos and audio are available under their respective licenses.