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Detail of outcome
In this consultation, the government invited views on two proposed changes.
The first would extend the scope of the existing Aggregates Levy exemptions for aggregate removed from work carried out by utility operators under specified legislation and from the site of a building in the process of erecting or modifying the building, or for laying pipes or cables on the site.
The second would introduce a new exemption for aggregate extracted when laying any utility pipes.
- sets out the background to the consultation
- outlines the responses to the consultation
- sets out the government’s response
At Budget 2016 the government announced that it would consult on a possible exemption covering taxable aggregate removed when laying all underground utility connections. HMRC is now seeking information to help inform the government’s decision about an exemption to either extend the scope of existing Aggregates Levy exemptions or to introduce a new exemption for aggregate extracted when laying all utility pipes.
If the government decides to make legislative changes, draft legislation will be published later this year.