On 4 November 2016 the online version of Notice AGL1 dated 1 August 2015 was cancelled and replaced by an updated version. The main changes arise from new regulations about who has to register for the Aggregates Levy which came into force on 1 November 2016. The guidance now refers to three registration categories for businesses:
- those businesses which don’t have to do anything;
those businesses which don’t have to register on condition that they tell HMRC of their activities; and
- those businesses that are required to register as they are exploiting, or intend to exploit, aggregate commercially in the UK .
For further information on this and who is exempt from the levy reference should be made to the entire notice which can be found at https://www.gov.uk/government/publications/excise-notice-agl1-aggregates-levy/excise-notice-agl1-aggregates-levy#scope-of-the-levy