V22.101 The Objectives Of The Aggregates Levy

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Commentary

Part V22 Aggregates levy

The aggregates levy was introduced to ensure that aggregates are properly priced to take into account the environmental costs of their exploitation. It is one of several

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V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V23.102 Drinks that are liable to SDIL

V16.1001 VAT—hairdressers' chair rental

V3.512 Meaning of 'VAT invoice'

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V1.299 What is a charity for VAT purposes?

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.241 Power of arrest

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V16.886 VAT—the VAT treatment of share registration services

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V22.101 The objectives of the aggregates levy

Part V22 Aggregates levy

V16.823 Tour operators' margin scheme—practical implementation of the airline charter option following the changes which came into effect on 1 January 1996

V4.266 Definitions—donated goods, advertising and medicinal products

V4.421 Smoking cessation products

V16.981 Implementing the VAT Technical Directive and changes to the partial exemption and capital goods scheme rules

V23.102 Drinks that are liable to SDIL

V16.1001 VAT—hairdressers' chair rental

V3.512 Meaning of 'VAT invoice'

V16.892 Claims made in the light of GMAC High Court decision—treatment of returned cars and other goods

V5.302B Penalties for failure to make returns and the late submission of returns (from 1 January 2023)

275 Customs: export procedures

Cases C-430/08 and C-431/08: Terex Equipment Ltd and others v R & C Comrs

V1.299 What is a charity for VAT purposes?

Case C-468/03: Overland Footwear Limited (formerly Overland Shoes Limited) v C & E Comrs

V16.1026 Cross border VAT refunds – Republic of Serbia

V5.241 Power of arrest

V17.135 Non-customs warehousing activities carried on in and from a customs warehouse

Excise Notice CCL1/3 Climate Change Levy – reliefs and special treatments for taxable commodities

V16.896 VAT—partial exemption—fair recovery of VAT on costs of incidental financial supplies

V16.886 VAT—the VAT treatment of share registration services

V3.305 Accounting for import VAT—postponed accounting; payment of import VAT in other circumstances

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V22.101 The objectives of the aggregates levy

Part V22 Aggregates levy

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