ABSTRACT
The Aggregates Levy came into operation on 1 April 2002 in the UK, except for Northern Ireland where it has been phased in over five years from 2003.
It was introduced to ensure that the external costs associated with the exploitation of aggregates are reflected in the price of aggregate, and to encourage the use of recycled aggregate. There continues to be strong evidence that the levy is achieving its environmental objectives, with sales of primary aggregate down and production of recycled aggregate up. The Government expects that the rates of the levy will at least keep pace with inflation over time, although it accepts that the levy is still bedding in.
