Aggregates Levy: Wind Power

Mr. MacNeil
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.

Sarah McCarthy-Fry
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.