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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
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Operational assurance overview: Health and Safety: Hazardous chemicals and other substances

Ask the business if hazardous substances are present on the site and, if so, whether they have produced an assessment under the Control of Substances Hazardous to Health (COSHH) Regulations.

Such an assessment should point out the precautions needed to control exposure to such substances. Wear protective clothing at all times, avoid contact with your skin or clothing, and avoid inhalation - use respiratory masks if advised. Assume that all unknown substances are hazardous. There is guidance on the intranet in HS10.