Aggregates Levy (General) Regulations 2002
| Jurisdiction | UK Non-devolved |
| Citation | SI 2002/761 |
| Year | 2002 |
2002 No. 761
AGGREGATES LEVY
The Aggregates Levy (General) Regulations 2002
Made 21th March 2002
Laid before the House of Commons 21th March 2002
Coming into force 1st April 2002
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 17(6), 23, 25(1) and (2), 30, 31(3), 37, 38, 39, 45 of and paragraphs 9(2) and (3) of Schedule 6, to paragraph 2 of Schedule 7 to, paragraphs 1, 9, 10 and 11 of Schedule 8 to the Finance Act 20011, section 51 of the Finance Act 19972, section 132 of the Finance Act 19993and of all other powers enabling them in that behalf, hereby make the following Regulations:
PART I
PRELIMINARY
Citation and commencement
1. These Regulations may be cited as the Aggregates Levy (General) Regulations 2002 and come into force on 1st April 2002.
General interpretation
2. In these Regulations except where the context requires otherwise—
“the Act” refers to sections 16 to 49 of and Schedules 4 to 10 to the Finance Act 2001 and any reference to a section of, Schedule to or paragraph of a Schedule to the Act refers to the appropriate section of, Schedule to or paragraph of a Schedule to that Act;
“aggregate” has the meaning given in section 17(1) of the Act;
“AL” refers to aggregates levy;
“commercial exploitation” and “commercially exploited” are to be construed in accordance with section 19 of the Act;
“disposed of to landfill” is to be interpreted in accordance with sections 65 and 70(2) of the Finance Act 19964;
“exempt aggregate” means aggregate which is not taxable aggregate;
“exempt process” has the meaning given in section 18(2) of the Act;
“originating site” has the meaning given in section 20(1) of the Act;
“Part”, “regulation” or “regulations” refers to the appropriate Part, regulation or regulations of these Regulations;
“published notice” refers to a notice published by the Commissioners and not withdrawn or replaced by a further notice;
“registrable person” refers to a person who is registered or required to be registered under section 24 of and Schedule 4 to the Act other than a person who is exempt from the requirement of registration under regulations made under section 24(4) of the Act;
“Schedule” refers to the Schedule to these Regulations;
“taxable aggregate” is to be construed in accordance with section 17 of the Act;
“working day” excludes Saturday, Sunday and any bank or public holiday.
PART II
WEIGHT OF AGGREGATE
Determination of the weight of aggregate
3.—(1) Subject to regulation 4, the weight of any quantity of aggregate shall be determined by the use of a weighbridge at a site covered by section 19(2) of the Act.
(2) The terms and conditions attached to the use of a weighbridge shall be stipulated by the Commissioners in a published notice and shall include provisions relating to the records to be kept and the discounting of constituents (such as water).
(3) Where this regulation applies, the weight of any quantity of aggregate is to be determined at the time when it is first subjected to commercial exploitation.
4.—(1) Where the use of a weighbridge is not practicable, the weight of any quantity of aggregate is to be determined in accordance with a method approved by the Commissioners (“approved method”).
(2) Any such approval shall be in writing, shall be subject to such terms and conditions as the Commissioners may specify, including (but not limited to) the records to be kept, the time at which the weight of any quantity of aggregate is to be determined and the discounting of constituents (such as water).
(3) Where it appears to the Commissioners that an approved method is not being applied correctly or that it produces an inaccurate result, they may direct that it shall no longer have effect.
(4) In the absence of an approved method, the Commissioners may prescribe the method to be used.
(5) Any direction made or method prescribed under this regulation shall be in writing and shall take effect from a specified date.
PART III
ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF, ETC.
Accounting periods
5.—(1) A registrable person shall be subject to accounting periods.
(2) In the case of a registered person, these shall be each three month period ending on the dates notified to him at any time by the Commissioners for this purpose.
(3) In the case of any other registrable person, these shall be each three month period ending on 31 March, 30 June, 30 September or 31 December.
(4) However, in such cases and subject to such conditions as may be stipulated by the Commissioners in a published notice, the Commissioners may vary the start, end and length of any accounting period.
Returns
6.—(1) A registrable person is obliged to make a return to the Commissioners covering each of his accounting periods.
(2) The registrable person is obliged to make that return no later than the last working day of the month immediately following the end of the period to which it relates.
(3) In the case of an accounting period that does not end on the last day of a month, the registrable person is obliged to make that return no later than the due day directed by the Commissioners.
(4) The Commissioners may allow the registrable person extra time in which to make that return.
(5) The registrable person must make that return in a form that is prescribed by the Commissioners in a published notice (“prescribed form”).
(6) Subject to his possession of an approved digital certificate, the registrable person may make that return in a prescribed form using an electronic version of the return.
(7) The registrable person must make that return by securing that it is delivered either to the address prescribed by the Commissioners in a published notice or to any other address that they may direct or allow.
(8) In this regulation—
“approved digital certificate” means a digital certificate which is accepted by the Commissioners as identifying a person for the purpose of their authorisation of his use of an electronic communication in respect of an assigned matter;
“assigned matter” has the meaning given in section 1(1) of the Customs and Excise Management Act 19795;
“delivered” is to be construed according to the context so as to cover delivery by post and by means of an electronic communication as appropriate;
“electronic communication” has the same meaning as in section 15(1) of the Electronic Communications Act 20006;
“electronic version” means the version which is submitted by means of an electronic communication.
Content of returns
7.—(1) The registrable person must declare in the return the AL due from him for the relevant accounting period, taking into consideration—
(a)
(a) the AL due on the commercial exploitation of taxable aggregate—
(i) the time of which falls in that accounting period, and
(ii) for which he is liable to account; and,
(b)
(b) any authorised or required adjustment or any correction of errors (see regulations 15(4), 18(3), 28 and 29).
(2) The registrable person must provide in the return accurate information about every matter that the prescribed form requires.
(3) The registrable person must sign, date and declare on the document forming his return that the information provided in it is true and complete.
(4) The registrable person must comply with paragraphs (1), (2) and (3) above in the manner prescribed by the Commissioners in a published notice.
(5) In this regulation, “sign” is to be construed according to the context so as to cover signatures in writing and signatures in electronic form as appropriate.
Payment
8.—(1) A registrable person must pay to the Commissioners the amount of AL due from him for a given accounting period no later than the due date for the return for that period (see regulations 6(2), 6(3) and 6(4)).
(2) The registrable person must make that payment by securing that it is delivered either to the address or bank account prescribed by the Commissioners in a published notice or to any other address or bank account that they may direct or allow.
(3) The Commissioners may allow a registrable person who has made arrangements with them for the payment of any amount of AL due from him by means of direct debit an extra 7 days in which the payment may be made.
(4) The Commissioners shall only act pursuant to paragraph (3) above in accordance with such conditions as they shall stipulate in a published notice.
Records
9.—(1) A registrable person is obliged to keep a record to be known as the “aggregates levy account” (periodic summary of AL due).
(2) A registrable person who makes a claim under regulations 12 and 15(1) (tax credits in respect of bad debts) is obliged to keep a record to be known as the “aggregates levy bad debts account”.
(3) A registrable person who makes a claim under regulations 13 and 15(1) (other tax credits) is obliged to keep a record to be known as the “aggregates levy tax credits account”.
(4) A record within this regulation must be kept in the manner stipulated in a published notice.
10. A registrable person is obliged to keep the following records—
(a) his business and accounting records;
(b) his stock record;
(c) copies of all invoices issued by him;
(d) all invoices received by him;
(e) copies of all credit and debit notes or similar documents issued by him;
(f) all credit and debit notes or similar documents received by...
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