The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016

Amendment

5.  After regulation 3 insert—

“Conditional exemption from registration

3A.— (1) Subject to paragraph (2), a person (“P”) is exempt from registration where P on or after 1st November 2016—

(a) subjects to commercial exploitation a quantity of aggregate that is other exempt aggregate; and

(b) only subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 of the Act.

(2) The exemption in paragraph (1) applies if P complies with the following conditions.

(3) Condition 1 is that P must notify the Commissioners in writing of—

(a) P’s business name and address and, where applicable, company registration number;

(b) each type of other exempt aggregate which P subjects to commercial exploitation; and

(c) the particulars set out in paragraph (4) in respect of each type of other exempt aggregate required to be notified under sub-paragraph (b).

(4) The particulars referred to in paragraph (3)(c) are as follows—

(a) the date (“the commencement date”) on which commercial exploitation commenced;

(b) where the commercial exploitation has ceased—

(i) the date on which it ceased; and

(ii) an estimate of the tonnage exploited;

(c) where the commercial exploitation has not ceased, an estimate of the tonnage which is intended to be exploited in each 12 month period after the commencement date; and

(d) each location at which the commercial exploitation takes place.

(5) Condition 2 is that the notification required by condition 1 must be given—

(a) where only one type of other exempt aggregate is notified by P and—

(i) the commencement date is on or after 1st November 2016, by no later than 3 months after the commencement date; or

(ii) the commencement date is before 1st November 2016, by no later than 31st December 2016; or

(b) where more than one type of other exempt aggregate is notified by P and—

(i) none of the commencement dates is before 1st November 2016, by no later than 3 months after the earliest commencement date; or

(ii) any of the commencement dates is before 1st November 2016, by no later than 31st December 2016.

(6) Condition 3 is that where a change occurs in any of the information given to the Commissioners after the date that a notification is given further to condition 1 or this condition, P must—

(a) notify the Commissioners of the change; and

(b) make that notification by no later than 4 weeks after the next 1st January following the date on which the change occurs.

(7) Condition 4 is that if any of the information given in a notification required by condition 1 or 3 is incorrect at the time it is given, P must—

(a) notify the Commissioners of the correct information; and

(b) make that notification as soon as reasonably possible after P becomes aware that the information is incorrect.

(8) The Commissioners may allow P additional time to that set out in condition 2 or 3 to make a notification.

(9) In this regulation, “other exempt aggregate” means a quantity of aggregate that is exempt under section 17 of the Act other than such aggregate referred to in regulation 3(a)(i), (ii) or (iii).”.