Draft legislation accessible version
Published 20 July 2022
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1 Aggregates levy: exemptions
(1) Part 2 of FA 2001 (aggregates levy) is amended as follows.
(2) In section 17 (meanings of 鈥渁ggregate鈥� and 鈥渢axable aggregate鈥�)鈥�
(a) in subsection (3)鈥�
(i) omit paragraphs (b), (d) and (da);
(ii) omit the 鈥渙r鈥� at the end of paragraph (e);
(iii) after paragraph (f) insert 鈥�; or
(g) it consists wholly of aggregate won by being removed from the ground on the site of any or any proposed鈥�
(i) structure, or
(ii) (so far as not within sub-paragraph (i)), infrastructure relating to transportation or utilities,
in the course of excavations lawfully carried out鈥�
(iii) in connection with, and necessary for, the construction, modification, maintenance or improvement of the structure or infrastructure, and
(iv) not for the purpose of extracting that aggregate.鈥�
(b) in subsection (4) omit paragraph (e);
(c) in subsection (7) omit the definition of 鈥渉ighway鈥�.
(3) In section 19 (commercial exploitation)鈥�
(a) in subsection (3), in paragraph (e), for 鈥渟ite from which it was won鈥� substitute 鈥渙riginal site by virtue of it being used for a purpose connected with winning aggregate or other minerals from the site鈥�;
(b) after subsection (3A) insert鈥�
鈥�(3B) For the purposes of subsection (3)(e), in relation to a quantity of aggregate, 鈥渢he original site鈥� means the site from which it was won.鈥�;
(c) for subsection (4) substitute鈥�
鈥�(4) Subsection (4A) applies where, at the time when any aggregate is won from any site, a person (鈥淧鈥�) is in occupation for relevant purposes of鈥�
(a) that site, or
(b) that site and other land.
(4A) Where this subsection applies, so long as the site mentioned in subsection (4), or that site and the other land, continue to be occupied by P for relevant purposes, subsection (3)(e) has effect as if鈥�
(a) (where relevant) the reference to the land at the original site included the other land, and
(b) the words 鈥渂y virtue of it being used for a purpose connected with winning aggregate or other minerals from the site鈥� were omitted.
(4B) For the purposes of subsections (4) and (4A) relevant purposes are鈥�
(a) the purposes of the carrying on of any agricultural business, or
(b) the purposes of the carrying on of any forestry business or otherwise for the purposes of forestry.鈥�
(4) In consequence of the amendments made by subsection (2), in the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001 (S.I. 2001/ 4027), in regulation 3 (unconditional exemption from registration), in paragraph (a)鈥�
(a) in sub-paragraph (i), for 鈥�(b), (c), (d) or (da)鈥� substitute 鈥�(c) or (g)鈥�;
(b) in sub-paragraph (ii), for 鈥�(c), (d) or (e)鈥� substitute 鈥�(c) or (d)鈥�.
(5) The amendments made by this section have effect in relation to aggregate won on or after 1 April 2023.