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20. Aggregates levy: restoration of exemptions

Volume 598: debated on Tuesday 14 July 2015



(1) The provisions of Part 2 of the Finance Act 2001 (aggregates levy) that were amended or repealed by section 94 of the Finance Act 2014 (removal of certain exemptions) have effect at times on or after 1 August 2015 as if the amendments and repeals made by that section had not been made.

(2) Accordingly, section 94 of the Finance Act 2014 is repealed.

(3) Part 2 of the Finance Act 2001, as amended by paragraph (1), is further amended in accordance with paragraphs (4) and (5).

(4) In section 17 (meaning of “aggregate” and “taxable aggregate”), in each of subsections (3)(f) and (4)(a)—

(a) after “lignite,” insert “or”, and

(b) omit “or shale”.

(5) In section 18(2) (meaning of “exempt process”), after paragraph (c) insert—

“(ca) in the case of aggregate consisting of shale, any process consisting of a use of the shale that—

(i) is not a use of it as material or support in the construction or improvement of any structure, and

(ii) is not mixing it with anything as part of the process of producing mortar, concrete, tarmacadam, coated roadstone or any similar construction material.”

(6) The repeal of section 94 of the Finance Act 2014, and the amendments made by paragraphs (3) to (5), come into force on 1 August 2015.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.