Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Aggregates Levy Guidance

From
HM Revenue & Customs
Updated
, see all updates

Unjust enrichment: Introduction

When claims for repayment of overpaid tax or duty are made, the Department is entitled to refuse repayment if the claimant would be unjustly enriched. Broadly speaking this is where a claimant would get a windfall profit, because the tax or duty that they are seeking to recover was effectively paid by the customer and the claimant is not planning to pass the refund back to the customer. For aggregates levy the reference is the Finance Act 2001, section 32(2).

[In indirect taxes. before the unjust enrichment provisions were amended by the Finance Act 1997, a business which accepted that it would be unjustly enriched would receive a refund of sums overpaid as tax if it agreed to reimburse (repay) those customers which for practical purposes had paid the tax. However, the law did not say how that refund should be made, nor did it provide a sanction where a business reneged on the agreement.]

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VR3700(This content has been withheld because of exemptions in the Freedom of Information Act 2000) VR4330(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) WRG case (Word 56KB)(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) AGL9900(This content has been withheld because of exemptions in the Freedom of Information Act 2000)