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The government has concluded its review of the Aggregates Levy.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
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The T5 exemption allows you to temporarily treat waste on a small scale to produce aggregate or soil at a particular location, such as a construction or demolition site.
Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact
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