is waste from extraction of building subject to agg levy

14 Jan 2010 - 06:55
Anonymous asked the following:

quarry has a good building stone. but we need to move a lot of low quailty stone to get it, this only give us a low quailty aggregate is there any way of not paying agg levy so it can get in to the market at a value to meet its standard (cheap fill)
22 Jan 2010 - 09:31
This is a difficult question to answer without more detail particularly information on the geological nature of the critical substances concerned, the volumes involved and the percentage mix of the minerals. However it appears that "Aggregates" is being "Commercially Exploited" (i.e. being removed from site) and on the face of it the operations falls squarely within the scope of the Aggregates Tax and is subject to the levy. The guidance specifically says that "Overburden" removed to win mineral is subject to the tax unless it is itself a specifically exempt material and I fear this case where it would be impossible to argue that the material being removed is exempt. If however you feel that the situation may be more complex than this then please contact me by telephone to discuss.