Guidance

Aggregates Levy: suspension of exemptions interim guidance - Budget 2014

Interim guidance about the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.

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HM Revenue & Customs Notices ‘AGL1 Aggregates Levy’ and ‘AGL2 Industrial and Agricultural Processes Relief’ are the main sources of guidance for quarry operators, other extractors of rock, sand and gravel, and others who commercially exploit aggregates. This interim guidance supplements the content of the notices.

These notices will be reviewed and updated for 1 April 2014, when the suspension of certain aggregates levy exemptions, exclusions and reliefs comes into effect.

Published 19 March 2014