Published date: 9 July 2018

Closed early engagement


Closing date: 10 August 2018

Contract summary

Industry

  • Gravel, sand, crushed stone and aggregates - 14210000

Location of contract

Any region

Procurement reference

SR138786574

Published date

9 July 2018

Closing date

10 August 2018

Contract is suitable for SMEs?

Yes

Contract is suitable for VCSEs?

No

Description

Aggregates Levy is a tax on the commercial exploitation of rock, sand and gravel. It is an environmental tax, designed to encourage the use of recycled aggregate through various exemptions and reliefs. There are certain geological exemptions from the tax, for example, slate and clay. The geological make-up of rock can sometimes be complex, leading to differing views between businesses and HMRC on its taxable status. Occasionally HMRC needs advice from a professional geologist, and sometimes HMRC needs material to be sampled and analysed to determine its composition. HMRC may also require the expert to support their findings if the case goes to tribunal.

About the buyer

Contact name

Maureen McHale

Address

Ralli Quays, Commercial Directorate, 5W, 3 Stanley Street, Salford, M60 9LA
Salford
M60 9LA
England

Telephone

03000 587853

Email

maureen.mchale@hmrc.gsi.gov.uk