The company wanted to build an additional warehouse and lorry park. To do so it had to dig out part of a hillside. The material dug out could be used as aggregate, and the commissioners sought to assert it was subject to payment of an aggregates levy.
Held: The exemption from the levy was not restricted to the area of the base of the warehouse but extended to the entire buidling site for the proposed works.
Judges:
Rimer J
Citations:
Times 24-May-2004
Statutes:
Jurisdiction:
England and Wales
Taxes – Other
Updated: 21 June 2022; Ref: scu.197754