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HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
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Scientific referrals: Procedures

You will need to check each of the following either to help you decide whether the aggregate claimed as exempt is exempt, or to help you fill in the referral form.

If the operator claims that some or all of the material that they are quarrying is exempt you will need to see enough evidence to be satisfied that this is the case.

Information from operator to substantiate his liability

This must be a written submission outlining what they maintain the liability to be and reasons.

The operator’s own consultant’s report

We would expect this to be provided by a third party.

The consultant’s qualifications

Details should be on the document. You may be able to verify by looking up the consultant on the Internet, accessing via one of the search engines such as Google.

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BGS report

This report is provided to help you in deciding if material is clay, mudstone, shale or slate. You can access the British Geological Society Scientific Referral BGS report on the Unit of Expertise (UoE) intranet site.

BGS website

You can access the British Geological Society site (web) site from here to check the geology of the area. The site takes a little time to familiarise yourself with, so you might want to use their search facility.

You can access the Internet and, using a search engine, try entering the ‘town/village geology’ and you may be lucky and get some useful pointers.

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Are there any other operators who may be affected by this decision?

There may be other operators in the area who quarry rock of the same geological strata and the findings from this referral may have implications on their liability. Although we accept that sites vary in terms of how they process the material within the site we would like to know if the outcome of a ruling for this operator would affect them and the revenue involved.