The legislation specifies certain types of exempt aggregate1. Finance (No 2) Act 2023, s 330 introduced an exemption for aggregate arising unavoidably as a by-product of construction. The exempt materials are outlined in the subsections below.
Aggregate sites arising unavoidably as a by-product of construction
From 1 October 2023 aggregate is exempt from the levy2 if it consists wholly of aggregate won by being removed from the ground on the site of any or any proposed structure, or the site of any or any proposed infrastructure relating to transportation or utilities in the course of excavations lawfully carried out in connection with and necessary for the construction, modification, maintenance or improvement of the structure or infrastructure and not for the purposes of extracting further aggregate.
This replaced the previous exemptions for aggregates resulting from specific types of construction activity, that were in place up to 30 September 2023. These exemptions were for the following:
- Ìý
(a)ÌýÌýÌýÌý Aggregate consisting wholly of material removed from the ground on the site of any building or proposed building
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