V22.109 Non-Taxable Materials

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Commentary

Part V22 Aggregates levy

HMRC sets out a list of circumstances in its guidance¹ when the levy will not be due on aggregate. This guidance states that:

'Aggregates levy is not due on any aggregate which—

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V3.402 What is input tax?

V3.187 Place of supply of services—special rule—designated travel service

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

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.212 Goods used partly for non-business purposes

275 Customs: export procedures

V3.158 Value—price discounts and rebates

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

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V22.109 Non-taxable materials

Part V22 Aggregates levy

V3.402 What is input tax?

V3.187 Place of supply of services—special rule—designated travel service

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

V16.870 Changes to the VAT second-hand margin scheme

V3.462A Partial exemption—special method override

V16.944 Withdrawal of the VAT Staff Hire Concession on 1 April 2009—normal VAT principles must be applied from that date

V21.122 The main supplies

V3.105A Examples of composite or single supplies

V3.396A Importation/acquisition and notification of vehicle arrivals (NOVA)

V3.212 Goods used partly for non-business purposes

275 Customs: export procedures

V3.158 Value—price discounts and rebates

V3.193B Place of supply of services—special rule—broadcasting, telecommunications and electronically supplied services ('BTE services') supplied to non-taxable persons

V5.405 VAT appeals—the supervisory jurisdiction of the tribunal

V16.1026 Cross border VAT refunds – Republic of Serbia

V2.226 Business transferred as a going concern (TOGC)

V2.144 Entitlement to VAT registration—taxable supplies made or to be made

V2.189Y Group VAT registration—conditions

V5.159BA Claims for VAT repayment—unjust enrichment

V5.103 VAT returns—time limits, information to be provided, misdeclarations and non-compliance

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V22.109 Non-taxable materials

Part V22 Aggregates levy

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