Environmental guidance for your business in Northern Ireland & Scotland
The aggregates levy is a tax on rock, gravel and sand that is extracted for sale in the UK.
The tax was introduced:
If you mine, quarry, dredge or import rock, gravel or sand for sale you must:
There are some exemptions, for example if you use limestone to produce lime or cement.
HMRC: Aggregates levy introduction
Scottish Government: Aggregates levy funding in Scotland
Groundwater in Northern Ireland, DAERA have produced a leaflet to raise awareness about this untapped resource
EU Exit, EU Exit useful information
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