Scope of exemptions from aggregates levy

In what appears to be the first appeal decision concerning the scope of the aggregates levy, a VAT and Duties Tribunal has ruled on the exemptions applicable to the removal of aggregates on a site prior to building work. Customs and Excise had argued for a very narrow interpretation of the exemption provisions, but the tribunal gave a more generous ruling that will be welcomed by the construction industry.

Sorry you do not have access to this article. Please contact Customer Support at
or call 020 8267 8120