This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
The measure will suspend those exemptions, exclusions and reliefs from the Aggregates Levy which are the subject of a state aid investigation by the European Commission.
Businesses affected include those which commercially exploit:
- coal, lignite, slate or shale, or the spoil from the separation of these materials from other rock
- certain industrial minerals
- the spoil, waste or other by-products from the extraction or separation of certain industrial minerals from other rock
- the spoil, waste or by-products from industrial combustion or the smelting or refining of metal