Policy paper

Revenue and Customs Brief 5 (2015): Aggregates Levy tax credits in Northern Ireland

This brief has further information about the introduction of credit for levy on aggregate commercially exploited in Northern Ireland.

This publication was withdrawn on

This publication was originally archived on 12 January 2017.



Revenue and Customs Brief 41 (2014) is about the introduction of an 80% Aggregates Levy credit for aggregate commercially exploited in Northern Ireland following its importation from another European Union member state between 1 April 2004 and 30 November 2010 (‘the relevant period’). This brief gives further information about how the scheme operates.

Published 27 March 2015