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Shifting sands: What next for the Aggregates Levy?
| 题名： | Shifting sands: What next for the Aggregates Levy? |
| 正文语种： | eng |
| 作者： | Steven Porter;Sam Wardleworth |
| 摘要： | The Government is considering whether to make changes to the exemptions from the Aggregates Levy, which apply for some construction operations, including the construction of highways. One proposed change which is of particular concern in relation to highways projects is a narrowing in the scope of the 'borrow pit' exclusion. If the Government goes ahead with this change, it could lead to increased Aggregates Levy liabilities for many highway construction and improvement projects. The levy is a UK tax on the commercial exploitation of rock, sand and gravel. It is charged at the rate of £2 per tonne of aggregate. It was introduced as an environmental tax to encourage the recycling of aggregate. However, in addition to applying to the quarrying industry, it often applies when aggregate is extracted in the course of an infrastructure project. There are exemptions but they are narrowly drawn. |
| 出版年： | 2021 |
| 期刊名称： | Highways |
| 卷： | 90 |
| 期： | 6 |
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