Revenue and Customs Brief 11 (2015) - reinstatement of certain Aggregates Levy exemptions
This brief is about the reinstatement of certain Aggregates Levy exemptions and repayment of levy paid since 1 April 2014.
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This brief confirms that legislation has been introduced to give effect to these changes and outlines the steps businesses need to take to reclaim the tax they have paid.
Published 23 July 2015