Aggregates levy
Aggregates extracted from pit and used in construction of dams and causeway around reservoir
Appeals from the First-tier Tribunal
Commentary –
Gordon on Tax Appeals 9.6.3
Commercial exploitation
Exemption
Excavation operations
Limestone extraction
Removed spoil
Extraction of aggregate
Not subjected to any process involving being mixed with any substance or material
Rate per tonne
Commentary –
Key Data ¶19-600
Returns, error correction
Commentary –
Key Data ¶19-610