ABSTRACT
The Aggregates Levy came into operation on 1 April 2002 in the UK, except for Northern Ireland where it was 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. Water which is added to the aggregate after the aggregate has been won (washing, dust dampening etc.) 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.
