Proposals on the treatment of aggregate removed during construction works

HMRC welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.

This consultation seeks views on specific proposals to change an existing exclusion from the scope of Aggregates Levy and introduce a new exemption.

The consultation document can be found on the GOV.UK website here. 

Please send any comments to [email protected] by 31 Mary 2021.