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Aggregates used in prescribed industrial and agricultural processes are relieved from the aggregates levy. The list of relieved processes was drawn up through consultation with industry and is set out in the Aggregates Levy (General) Regulations 2002. As a result of industry discussion and experience of the levy to date, a number of areas in the regulations require amendment. Changes are to be made to the regulations, and will take effect from 1 April 2003.
For details of the changes, refer to the article in Business Brief 29/2002.
Aggregates used in prescribed industrial and agricultural processes are relieved from the aggregates levy. The list of relieved processes was drawn up through consultation with industry and is set out in the Aggregates Levy (General) Regulations 2002. As a result of industry discussion and experience of the levy to date, a number of areas in the regulations require amendment. Changes are to be made to the regulations, and will take effect from 1 April 2003.
For details of the changes, refer to the article in Business Brief 29/2002.
(Source: Customs Business Brief 29/2002 dated 14 November 2002.)
