Consultation outcome

Proposals on the treatment of aggregate removed during construction works

This consultation has concluded

Download the full outcome

Proposals on the treatment of aggregate removed during construction works - summary of responses

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Detail of outcome

The government has published a summary of responses to the Aggregates Levy consultation on the treatment of aggregate removed during construction works.

The government is grateful for the responses received and has set out next steps, which include:

  • amending legislation in a future Finance Bill to ensure all borrow pit aggregate dug for use in construction will be taxed under the levy
  • exploring the scope to replace specific exemptions from the levy with a general one for aggregate extracted unavoidably as part of a construction project

Original consultation

Summary

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

This consultation ran from
to

Consultation description

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.

Documents

Aggregates Levy: Proposals on the treatment of aggregate removed during construction works - consultation

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Published 23 March 2021
Last updated 30 November 2021 + show all updates
  1. Published a summary of responses to the consultation.

  2. First published.