Policy paper

Aggregates Levy: credits in Northern Ireland

This Tax Information and Impact Note is about Aggregates Levy in Northern Ireland.


Aggregates Levy: credits in Northern Ireland

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.


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.

Published 10 December 2014