This consultation seeks views on specific proposals to change an existing exclusion from the scope of Aggregates Levy and introduce a new exemption.
We are invited to comment on the proposal to restrict the exclusion for aggregate returned, unmixed, to the site from which it came.
This would particularly affect some aggregate from borrow pits used in construction.
This consultation by HM Revenue and Customs runs from 23 March until 15 June 2021.