Aggregates levy - Revision history

Editor at 06:52, 3 October 2024

2024-10-03T06:52:35Z

← Older revision		Revision as of 06:52, 3 October 2024
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	* Landfill tax.		* Landfill tax.
	* Sand.		* Sand.
		+	* Scottish Aggregates Tax Bill.
	* Sustainable aggregates.		* Sustainable aggregates.
	* Tax relief.		* Tax relief.

Editor at 06:52, 3 October 2024

2024-10-03T06:52:01Z

← Older revision		Revision as of 06:52, 3 October 2024
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	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.		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 https://www.gov.uk/green-taxes-and-reliefs/aggregates-levy]~~	+	A flat tax of £2 per tonne of sand, gravel or rock has been applied at a frozen level since 2009, on 1 April 2024 the rate increased to £2.03 per tonne, and thereafter it will be subject to annual Retail Price Index (RPI) increases. Less is charged on smaller amounts, e.g. £1 per half-tonne, with the same tax still applied if aggregates are imported.

	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.		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.

−	= Related articles on Designing Buildings ~~Wiki~~ =	+	For further information visit [https://www.gov.uk/government/collections/aggregates-levy-detailed-information Aggregates Levy: detailed information] and [https://www.gov.uk/green-taxes-and-reliefs/aggregates-levy Environmental taxes, reliefs and schemes for businesses] .
		+
		+	On 14 November 2023 the Scottish Government introduced and new Bill entitled '[https://www.parliament.scot/bills-and-laws/bills/s6/aggregates-tax-and-devolved-taxes-administration-scotland-bill# The Aggregates Tax and Devolved Taxes Administration (Scotland) Bill]' which will replace the UK Aggregates Levy in Scotland, stage 3 of the Bills progress ended on 1 October 2024.
		+
		+	= Related articles on Designing Buildings =

	* Aggregate.		* Aggregate.

Designing Buildings at 07:46, 18 January 2021

2021-01-18T07:46:21Z

← Older revision		Revision as of 07:46, 18 January 2021
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	* VAT.		* VAT.

−	[[Category:Sustainability]] [[Category:Taxation]]	+	[[Category:DCN_Definition]] [[Category:DCN_Guidance]] [[Category:DCN_Policy]] [[Category:DCN_Product_Knowledge]] [[Category:Sustainability]] [[Category:Taxation]]

Designing Buildings at 12:34, 18 October 2018

2018-10-18T12:34:33Z

← Older revision		Revision as of 12:34, 18 October 2018
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−	[[File:Aggregate1.jpg]]	+	[[File:Aggregate1.jpg\|link=File:Aggregate1.jpg]]

−	~~Aggregate is the term given to material~~ frequently used in construction as a means of stabilising and reinforcement~~. Aggregates are widely used~~ in drainage applications and as base material under foundations and roads.	+	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 often ~~applies to~~ 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:	+	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.		* Dug from the ground.
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	* Imported.		* Imported.

−	Businesses must register HMRC if they exploit aggregate in the UK and must report the quantity of aggregate that has been produced or sold each quarter.	+	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.

−	~~There is a~~ flat tax applied of £2 per tonne of sand, gravel or rock. Less is charged on smaller amounts, e.g. £1 per half-tonne. ~~If aggregates are imported the~~ same tax is still applied.	+	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 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, ~~as well as~~ if the material is not used as aggregate. Materials such as soil, vegetation and other organic matter are ~~tax~~ exempt.	+	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.

	= Related articles on Designing Buildings Wiki =		= Related articles on Designing Buildings Wiki =

Editor: Created page with "File:Aggregate1.jpg Aggregate is the term given to material frequently used in construction as a means of stabilising and reinforcement. Aggregates are widely used in draina..."

2018-10-17T15:51:24Z

Created page with "File:Aggregate1.jpg Aggregate is the term given to material frequently used in construction as a means of stabilising and reinforcement. Aggregates are widely used in draina..."

New page

[[File:Aggregate1.jpg]]

Aggregate is the term given to material frequently used in construction as a means of stabilising and reinforcement. Aggregates are widely used 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 often applies to 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 HMRC if they exploit aggregate in the UK and must report the quantity of aggregate that has been produced or sold each quarter.

There is a flat tax applied of £2 per tonne of sand, gravel or rock. Less is charged on smaller amounts, e.g. £1 per half-tonne. If aggregates are imported the same tax is still applied.

Tax relief may be available for aggregates that are exported or used in certain industrial or agricultural processes, as well as if the material is not used as aggregate. Materials such as soil, vegetation and other organic matter are tax exempt.

= Related articles on Designing Buildings Wiki =

* Aggregate.
* Bulk filling materials.
* Gravel v hardcore v aggregates.
* Landfill tax.
* Sand.
* Sustainable aggregates.
* Tax relief.
* VAT.

[[Category:Sustainability]] [[Category:Taxation]]