The government has published draft legislation on exemptions to the aggregates levy. This is accompanied by a tax information and impact note, explanatory note, secondary legislation, explanatory memorandum, and a guidance note.
The draft legislation will be open for technical consultation until 12 February 2014. The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on the draft legislation, please use the contact details provided at the end of the explanatory note.