ABSTRACT
‘Aggregates’ means any rock, gravel or sand which is extracted or dredged in the United Kingdom for aggregates use. Water which is added to the aggregate after the aggregate has been won may be discounted from the tax calculations. An alternative to using new aggregates in filling operations is to crush and screen rubble which may become available during the process of demolition and site clearance as well as removal of obstacles during the excavation processes. The Aggregates Levy Credit Scheme for Northern Ireland was suspended with effect from 1 December 2010 following a ruling by the European General Court. The effective date of reinstatement is 1 April 2014, which means that businesses which paid Aggregates Levy on materials for which the exemption has been confirmed as lawful may claim back the tax they paid while the exemption was suspended.
