# The Aggregates Levy (General) (Amendment) Regulations 2018

S.I. 2018/395 · made 21 March 2018

These Regulations amend the Aggregates Levy (General) Regulations 2002 (S.I. 2002/761). The amendment to the definition of “disposed of to landfill” ensures that a credit remains available for the purposes of Aggregates Levy in respect of landfill disposals in any part of the United Kingdom, but that such disposal must be made at a landfill site that is authorised, licensed or permitted in accordance with environmental legislation.

Made under: Finance Act 2001

## Introductory text

Aggregates Levy
Made 21st March 2018
Laid before the House of Commons 23rd March 2018
Coming into force 1st April 2018
The Commissioners for Her Majesty’s Revenue and Customs, make the following Regulations in exercise of the powers conferred by section 30(1)(d) of the Finance Act 2001, and now exercisable by them.

## 1 Citation and commencement

These Regulations may be cited as the Aggregates Levy (General) (Amendment) Regulations 2018 and come into force on 1st April 2018.

## 2 Amendment to the Aggregates Levy (General) Regulations

(1) The Aggregates Levy (General) Regulations 2002 are amended as follows.
(2) In regulation 2 (general interpretation), for the definition of “disposed of to landfill” substitute—
““disposed of to landfill” is to be construed in accordance with—
(a) in relation to a disposal in England or Northern Ireland, section 40(4) (charge to tax: meaning of landfill site) and section 40A (disposals of material) of the Finance Act 1996;
(b) in relation to a disposal in Scotland, section 5 (disposal by way of landfill) and section 12(1) (landfill sites) of the Landfill Tax (Scotland) Act 2014; or
(c) in relation to a disposal in Wales, section 4 (disposal of material by way of landfill) and section 5(1) (authorised landfill sites) of the Landfill Disposals Tax (Wales) Act 2017.”.

## Signature

Jim Harra
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
21st March 2018

## Explanatory note

(This note is not part of these Regulations)
These Regulations amend the Aggregates Levy (General) Regulations 2002 (S.I. 2002/761). The amendment to the definition of “disposed of to landfill” ensures that a credit remains available for the purposes of Aggregates Levy in respect of landfill disposals in any part of the United Kingdom, but that such disposal must be made at a landfill site that is authorised, licensed or permitted in accordance with environmental legislation.
A Tax Impact and Information Note for this instrument has not been prepared as it contains no substantive changes to tax policy.

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Source: https://www.legislation.gov.uk/uksi/2018/395 (the official version)
Page: https://openlegislation.uk/aggregates-levy-general-amendment-regulations-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.