Policy paper: Aggregates Levy Review Working Group

Hm Treasury

September 12
14:44 2019


The Aggregates Levy is an environmental tax that was introduced in 2002 to reduce the extraction of fresh aggregate (rock, sand and gravel used as bulk fill in construction) and encourage recycling and use of by-products from other industrial processes. It has not been reviewed since its introduction, but following the conclusion of litigation on the legality of the levy in February this year, the government announced a comprehensive review of the levy, and confirmed its commitment to devolving the levy to the Scottish Parliament.

An expert Working Group, made up of representatives of industry and other relevant organisations, was formed to provide input, advice and challenge to the HM Treasury review team. The Working Group met three times in April, May and July 2019.

Published 12 September 2019

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