Following the ending of litigation by the British Aggregates Association, the government is to conduct a comprehensive review of the aggregates levy during 2019, with a view to devolving the levy to the Scottish Parliament.
Terms of reference for the review will be published in Spring 2019, which will also include the other devolved administrations (see bit.ly/2E6JA49).
The levy was first introduced in 2002, then suspended under a long-running challenge by the British Aggregates Association.
In 2015, the European Commission concluded that all but one of the exemptions from the aggregates levy in the UK were free of state aid. Only the exemption for shale and spoil for shale extraction broke state aid rules. The exemptions were suspended from 1 April 2014 and subsequently reintroduced with retrospective effect.
Following the ending of litigation by the British Aggregates Association, the government is to conduct a comprehensive review of the aggregates levy during 2019, with a view to devolving the levy to the Scottish Parliament.
Terms of reference for the review will be published in Spring 2019, which will also include the other devolved administrations (see bit.ly/2E6JA49).
The levy was first introduced in 2002, then suspended under a long-running challenge by the British Aggregates Association.
In 2015, the European Commission concluded that all but one of the exemptions from the aggregates levy in the UK were free of state aid. Only the exemption for shale and spoil for shale extraction broke state aid rules. The exemptions were suspended from 1 April 2014 and subsequently reintroduced with retrospective effect.
