Client: HM Revenue and
Services: Site investigation,
assessment of materials analysis, reporting
Contract Type: Framework
Start/Completion: 2006 - 2010
The Aggregates Levy was introduced on
01 April 2002 to address the environmental impacts of quarrying,
such as noise, dust and visual intrusion.
It is a tax on the commercial exploitation in
the UK of rock, sand and gravel with the aim of encouraging the
increased use of recycled aggregate used in construction and
thereby to reduce the amount of virgin aggregate quarried.
There are complex mechanisms for relief and exemptions from the
levy (e.g. for materials such as shale or slate) and expert
professional advice is required to determine the composition of
material in order to inform whether relief or exemption from the
levy is entitled.
Capita Symonds is contracted to provide specialist advice on the
characterisation and classification of aggregates and concrete at
extraction sites throughout the UK.