Policy paper

Revenue and Customs Brief 5 (2015): Aggregates Levy tax credits in Northern Ireland

This brief has further information about the introduction of credit for levy on aggregate commercially exploited in Northern Ireland.

• From: HM Revenue & Customs
• Published: 27 March 2015

This publication was withdrawn on 12 January 2017

This publication was originally archived on 12 January 2017.

Documents

Revenue and Customs Brief 5 (2015): Aggregates Levy tax credits in Northern Ireland

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Revenue and Customs Brief 41 (2014) is about the introduction of an 80% Aggregates Levy credit for aggregate commercially exploited in Northern Ireland following its importation from another European Union member state between 1 April 2004 and 30 November 2010 (‘the relevant period’). This brief gives further information about how the scheme operates.

Published 27 March 2015