Aggregates Levy: credits in Northern Ireland
This Tax Information and Impact Note is about Aggregates Levy in Northern Ireland.
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The measure will entitle eligible claimants to a credit of 80% of aggregates levy that was paid at the full rate on aggregate commercially exploited in Northern Ireland between 1 April 2004 to 30 November 2010 (the relevant period), where the aggregate was imported from another EU member state.