As per Revenue & Customs Brief 24/2013, the European Commission has opened a formal investigation into whether state aid is contained in certain exemptions and reliefs within the aggregates levy. In March 2012, the European Court annulled the Commission’s earlier decision not to raise any objections against the levy on state aid grounds, following a challenge by the British Aggregates Association. The UK government maintains there is no state aid and the levy remains lawful.
As per Revenue & Customs Brief 24/2013, the European Commission has opened a formal investigation into whether state aid is contained in certain exemptions and reliefs within the aggregates levy. In March 2012, the European Court annulled the Commission’s earlier decision not to raise any objections against the levy on state aid grounds, following a challenge by the British Aggregates Association. The UK government maintains there is no state aid and the levy remains lawful.