Environmental guidance for your business in Northern Ireland & Scotland
The aggregates levy is a tax on sand, gravel and rock that is dug from the ground or dredged from the sea in UK waters. The tax addresses the environmental damage caused by these business activities in the form of noise, dust and loss of biodiversity.
The tax is designed to:
Quarry operators must pay a tax of £2.00 per tonne of sand, gravel or rock. If you import these materials, you must also pay the tax once they are used commercially. In both cases, you need to register with HM Revenue & Customs (HMRC).
There are penalties for not registering or paying the tax.
You will qualify for relief if you export aggregates. You may also qualify for relief if you use one of these materials in a specified industrial or agricultural process. The 80 per cent relief for aggregate extracted and used in Northern Ireland for businesses that sign up to agreements to make environmental improvements to their operations was suspended on 1 December 2010 as a result of a European Court judgment.
Certain materials are excluded from this tax. These include coal, lignite, shale, slate, clay, industrial minerals, soil, vegetable - or other organic - material, cut building stone, lime and cement.
Brewing and Distilling Technical Drop-in Day: Waste, Water, Energy, Brewing and Distilling is booming due to high demand for quality Scottish beers and spirits. All this growth is also leading to a boom in food waste, energy and water use.
How farmers can best manage air quality and ammonia levels, Advice for farmers on managing ammonia levels, while also looking at their environmental responsibilities regarding air quality. This blog has a particular focus on Northern Ireland.
View our latest videos & subscribe to our channel.