This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.

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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
  • clay
  • 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