Revenue & Customs Brief 31/13 sets out how the government proposes to suspend certain aggregates levy exemptions, exclusions and reliefs that are the subject of a European Commission investigation. Certain materials will become taxable on 1 April 2014, and legislation will included in next year’s Finance Bill.
Brief 31/13, published on 11 October, replaced Brief 30/13 issued a day earlier. The new version requires those wishing to comment on the proposals to register an interest in order to receive HMRC’s questions, to which responses will be required by 15 November.
HMRC reminded businesses that the levy’s lawfulness is not being questioned, and businesses commercially exploiting taxable aggregate in the UK ‘have a continuing legal obligation to pay any levy due’. Brief 31/13 is based on initial discussions with the EC: ‘Although confirmation of the UK’s proposals from the Commission is awaited, we are releasing this Brief now to enable businesses affected to plan on the basis of the best information available.’
Revenue & Customs Brief 31/13 sets out how the government proposes to suspend certain aggregates levy exemptions, exclusions and reliefs that are the subject of a European Commission investigation. Certain materials will become taxable on 1 April 2014, and legislation will included in next year’s Finance Bill.
Brief 31/13, published on 11 October, replaced Brief 30/13 issued a day earlier. The new version requires those wishing to comment on the proposals to register an interest in order to receive HMRC’s questions, to which responses will be required by 15 November.
HMRC reminded businesses that the levy’s lawfulness is not being questioned, and businesses commercially exploiting taxable aggregate in the UK ‘have a continuing legal obligation to pay any levy due’. Brief 31/13 is based on initial discussions with the EC: ‘Although confirmation of the UK’s proposals from the Commission is awaited, we are releasing this Brief now to enable businesses affected to plan on the basis of the best information available.’
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