Business tax – policy paper

Aggregates Levy: reinstatement of exemptions

This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.

Detail

This measure will repeal the legislation that suspended exemptions from Aggregates Levy in 2014. All exemptions apart from shale will be restored in full. Once the legislation comes into force on 1 August 2015, businesses will be able to claim a refund of any levy paid since 1 April 2014 (with interest) on materials for which the exemption was found to be lawful by the European Commission investigation.