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This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.
Who is likely to be affected Businesses in the UK who quarry, dredge or…
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
Who is likely to be affected Businesses involved in construction and civil…
1 Aggregates levy: exemptions (1) Part 2 of FA 2001 (aggregates levy) is…
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.
This Tax Information and Impact Note is about Aggregates Levy in Northern Ireland.
This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
Aggregates levy: suspension of exemptions
The government has published draft legislation on exemptions to the aggregates levy.
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