Customs ignores waste policy in design of aggregates levy

Serious flaws in the design of the forthcoming aggregates levy mean that it is set to do little to stimulate the recycling of most industrial and quarry wastes, the latest draft of the legislation has confirmed. Customs & Excise has made a few concessions - exempting "industrial combustion residues", oil industry cuttings and colliery spoil - but numerous other wastes including foundry sand will be taxed if used as aggregate. It appears that even some construction and demolition wastes may fall under the tax if recycled to make aggregates.

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