After an in-depth investigation opened in July 2011, the European Commission has found that a reduced aggregates levy for Northern Ireland was in line with EU state aid rules.

The aggregates levy is an environmental tax in the United Kingdom, levied on commercially exploited virgin aggregates. A lower tax rate is applicable in Northern Ireland. The Commission considered the reduction of the aggregates levy in Northern Ireland in line with the applicable Environmental Aid Guidelines, because the full levy would have led to an excessive cost burden on the companies and a proportional tax level is nevertheless maintained.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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