Updated aggregates levy notices
HMRC have issued the latest versions of two notices relating to the aggregates levy. The notices cancel and replace versions that had been issued in April 2009 and March 2003 respectively.
The updated notices contain extensive information in the form of dozens of questions and answers.
AGLI: Aggregates levy – This provides a general guide to the aggregates levy which is a tax on the commercial exploitation in the UK of rock, sand and gravel.
AGL2: Industrial and Agricultural Processes Relief – This provides a guide to the industrial and agricultural processes which are subject to relief from aggregates levy.
Both notices will be of interest to quarry operators and other extractors of rock, sand and gravel, including operators of dredgers, importers of aggregate and others who commercially exploit aggregate. Other audiences for the two notices are as follows:
AGL1 is also relevant to others in the construction industry and users of minerals for agricultural and industrial purposes. The main changes from the 2009 edition cover the rate of the levy, what to do if you discover an error and the rules concerning penalties and interest.
AGL2 will also be relevant for the customers of the quarry operators etc, in particular those who use minerals for agricultural and industrial purposes rather than for construction purposes.