Suspension of the aggregates levy reliefs

Jonathan Main

Peter Cussons

Speed read

On 31 July 2013, DG Competition opened a formal state aid investigation into several reliefs available from the UK aggregates levy. This is the latest development in the long-running challenge to aspects of the levy in the British Aggregates Association litigation at the CJEU (C-487/06P). If the Commission find that there is state aid, it is likely that not only will the relevant reliefs have to be discontinued, but that recovery of those reliefs from 1 April 2002 might have to be ordered. Revenue & Customs Brief 27/13 announces the suspension of those reliefs. The wider implications for direct tax given BEPS are extremely worrying.

If you are not a subscriber, subscribe now to read this content.

If you are already a subscriber, sign in

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this article in full.