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Aggregates levy

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The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations, SI 2016/967, revoke SI 2015/1487 and make similar provision from 1 November 2016, with improved drafting, for exemptions from the requirement for businesses to register for the aggregates levy where they only deal with exempt aggregates. The modified regulations clarify the types of aggregate in respect of which the registration exemption is unconditional, and those for which the exemption is conditional upon certain information being notified to HMRC.

Issue: 1327
Categories: News , Indirect taxes , VAT