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Duty Calls

Stuart Walsh and Sarah Zielicka Edwards from McGrigors LLP look at aggregates levy cases; rock on …
This week in Duty Calls we have chosen to tackle the lesser discussed and lesser understood duty that is the aggregates levy (AGL) which was announced in the 2000 Budget was legislated for in the Finance Act 2001 and which came into force on 1 April 2002.
What is it?
A quick survey at a recent dinner party showed that the general interpretation of the word 'aggregate' is wide. Answers submitted ranged from 'a term used in economics' or that of the combined score of a football team after having played both home and away in the early...

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