Global Edition

Tax on top dressings

9.30am 12th February 2003 - Management Topics

Members of the British Rootzone and Topdressing Manufacturers Association (BRTMA) have been horrified to learn that, with effect from 1st April, aggregates used in the production of growing media for non-agricultural purposes will no longer be exempt from paying the Aggregate Levy.

This levy, which came into force on 1st April 2002, currently stands at £1.60 per tonne but aggregate producers fear that this will rise with every budget. Supplies to golf courses and, indeed, all sports pitches will now fall within the scope of the levy.

The matter is made more complex because the quantity of aggregates used in any given product will vary. BRTMA members typically supply products mixed on a volume basis: 70% sand to 30% soil, for example.

Companies have been advised to liaise with Customs and Excise officers at a local level to agree a scheme whereby volume measurements can be converted to weight. There is concern, however, that this will mean that there may be variations in how the levy is applied across the country.

“This change in the way in which the Aggregate Levy will be applied was quietly announced in the HM Customs & Excise ‘Business Brief’ dated 14th November,” said BRTMA Secretary, Jacqui Baldwin. “The Association will hold its next meeting on 26th February and we have invited HMCE to send a representative to discuss this issue with our members.”

For further information contact BRTMA 02476 414999 extension 207


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