Policy paper

Revenue and Customs Brief 20 (2015): aggregates levy: liability of filler used in the manufacture of asphalt

This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.

Document

Details

This brief clarifies regulation 13(2)(c) of the Aggregates Levy (General) Regulations 2002 which allows an aggregates levy credit where taxable aggregate is used in any of the processes listed in the Schedule to the General Regulations which sets out the industrial and agricultural processes.

Published 27 November 2015