Consultation outcome

Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes

This consultation has concluded

Download the full outcome

Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes - responses

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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.

This document:

  • sets out the background to the consultation
  • outlines the responses to the consultation
  • sets out the government’s response

Original consultation

Summary

A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.

This consultation ran from
to

Consultation description

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.

Documents

Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes

This file may not be suitable for users of assistive technology. Request an accessible format.

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.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 9 August 2016
Last updated 4 December 2017 + show all updates
  1. Published summary of responses.
  2. Published summary of responses
  3. First published.