HMRC consultation outcome: Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes

Released 04 December 2017

The Government has decided not to introduce an aggregates levy exemption on laying underground utility pipes.

Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes – responses sets out the responses received to the Government consultation inviting views on two proposed changes. The first to extend the scope of the existing Aggregates Levy exemptions for aggregate removed from work carried out by utility operators under specified legislation and from the site of a building in the process of erecting or modifying the building, or for laying pipes or cables on the site. The second to introduce a new exemption for aggregate extracted when laying any utility pipes. The Government has decided that on balance, the case to introduce an exemption is not strong enough at this time.

View the consultation responses at Consultation outcome Aggregates Levy - whether to exempt aggregate extracted when laying underground utility pipes.

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