To ask the Chancellor of the Exchequer whether the aggregates levy applies to the construction of outside tracking and hard standings in wind farms when using materials excavated from (a) a borrow pit and (b) the foundations for turbine towers. (325855)

The aggregates levy is a tax on the commercial exploitation of primary aggregates (sand, rock, gravel) in the UK. There is no specific relief for aggregates used in the construction of wind farms.