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. 'Aggregates' means any rock, gravel or sand which is extracted or dredged in the UK for aggregates use. It includes whatever substances are for the time being incorporated in it or naturally occur mixed with it. The tax is not levied on aggregates which are exported or on aggregates imported from outside the UK territorial boundaries.
