Aggregates levy goes back to court

The legality of the aggregates levy is again at the centre of a legal wrangle following a judgment by the European Court of Justice in December

The levy was introduced by the government in 2002 to encourage the use of recycled materials. It currently stands at £1.95 per tonne of virgin aggregate and nets the Treasury £600 million a year.

But the tax has long been subject to legal challenge by the British Aggregates Association which says it is unduly selective and gives an advantage to businesses that fall outside it. The tax does not apply to materials like shale, low quality sla

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