Explanatory Note

(This note is not part of the Regulations)

1.  These Regulations make further provision for aggregates levy (AL) following the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001(1). These Regulations have effect from the introduction of AL on 1st April 2002.

2.  Regulations 3 and 4 contain provisions relating to the determination of the weight of any quantity of aggregate.

3.  The provisions made in respect of matters such as payment and record-keeping echo those in force for other taxes and duties administered by Customs and Excise. Accordingly, regulations 5 to 8 require relevant traders to make returns and pay the AL due from them in accordance with their allocated accounting periods (usually quarterly). Regulations 9 to 11 require traders to keep proper records for up to six years. Regulations 12 to 33 provide mechanisms for adjusting, correcting or properly establishing the amount of AL paid or due.

4.  Regulations 34 to 37 again echo existing provisions in force for other taxes and duties. They cover representation in the case of death, incapacity or insolvency and the transfer of a business as a going concern.

5.  A breach of these Regulations may lead to a penalty under regulation 38 or, in certain cases where so specified, under sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001.

6.  Regulation 39 is included to allow the levying of distress for the recovery of AL(2).

(1)

S.I. 2001/4027.

(2)

AL is made a “relevant tax” for the purposes of S.I. 1997/1431. For enforcement by diligence in Scotland, see section 52 of the Finance Act 1997 (c. 16) as amended by paragraph 7 of Schedule 7 to the Finance Act 2000 (c. 17) and by paragraph 16 of Schedule 5 to the Finance Act 2001 (c. 9).