Operational assurance overview: Assurance objectives
This section sets out assurance objectives for the aggregates levy regime.
The objectives for the assurance of aggregates levy operators are to ensure that:
- all operators who commercially exploit aggregate are properly registered and that they are aware of their legal obligations;
- the levy is accounted for on all aggregate commercially exploited in the UK, apart from exempt or non-taxable aggregate;
- accurate and timely returns are supplied in the prescribed manner and the right amount of levy is paid at the right time;
- assurance is exercised on the basis of identified risk and about value for money;
- the records maintained clearly and accurately identify exempt materials and processes and non-taxable activities;
- accurate weighbridge records are maintained;
- claims for relief from the levy are in accordance with current relevant law;
- all agreements such as special schemes are up to date
- irregularities are identified and appropriate action is taken within the law and regulations; and
- information needs and sources are identified and there is enough reliable, relevant and timely information produced for effective management of the system.