Aggregates Levy: Wind Power

Treasury written question – answered on 8th April 2010.

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Photo of Angus MacNeil Angus MacNeil Shadow SNP Spokesperson (Scotland), Shadow Spokesperson (Culture, Media and Sport), Shadow Spokesperson (Environment, Food and Rural Affairs)

To ask the Chancellor of the Exchequer whether the aggregates levy applies to the construction of outside tracking and hard standings in wind farms when using materials excavated from (a) a borrow pit and (b) the foundations for turbine towers.

Photo of Sarah McCarthy-Fry Sarah McCarthy-Fry Parliamentary Secretary, HM Treasury

The aggregates levy is a tax on the commercial exploitation of primary aggregates (sand, rock, gravel) in the UK. There is no specific relief for aggregates used in the construction of wind farms.

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