Consultation outcome: Aggregates Levy – whether to exempt aggregate extracted when laying underground utility pipes

At Budget 2016 the government announced that it would consult on a possible exemption covering taxable aggregate removed when laying all underground utility connections. HMRC is now seeking information to help inform the government’s decision about an exemption to either extend the scope of existing Aggregates Levy exemptions or to introduce a new exemption for aggregate extracted when laying all utility pipes.

If the government decides to make legislative changes, draft legislation will be published later this year.