Aggregates Levy (Registration) (Amend) Regs 2014

The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014 came into force on 1 April 2014

1 April 2014

Waste - UK

The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2014 support the removal of exemptions from the aggregates levy, as these are subject to a state aid investigation underway by the European Commission.

Changes mean parties benefitting from the levy exemptions prior to 1 April 2014 do not need to notify the HMRC that they are now liable for this tax.