Select Committee on Northern Ireland Affairs Appendices to the Minutes of Evidence


Memorandum submitted by the National Joint Utilities Group

  NJUG's view is that it is not appropriate for mined aggregate used in street works reinstatement to be subject to an aggregate tax.

  In the majority of cases, the statutory Code of Practice "Specification for the Reinstatement of Openings in Highways" requires the use of new aggregate to replace spoil removed from undertakers' excavations following street works carried out under the New Roads and Street Works Act 1991, which was implemented in 1993.

  The imposition of an aggregate tax would not reduce the demand for primary aggregates for reinstatements. We therefore seek exemption from the tax for aggregates used for this purpose until the Code of Practice is revised to encourage the use of recycled aggregate and when they become common in usage.

  Additionally, undertakers have already been unreasonably burdened with the effects of the Landfill Tax and this latest proposal would be a further imposition for them to have to bear so soon after implementation of recent major legislation in street works activities.

  If the tax were to be imposed, it should apply only to those quarried aggregates that are used primarily as aggregate ie trimmings from dimension stone and "scalpings" should not be subject to tax because they arise as a by-product from another primary product. Therefore, if they are disposed of by being crushed for use in, for instance, street works, no tax should be applied. This philosophy means that it would only be necessary to identify primary aggregate for taxable purposes, all others would not be subject to tax.

  NJUG believes that all aggregate should be untaxed for street works use but, assuming that some form of aggregate tax would be imposed, it should only apply to primary aggregate; all other forms should remain exempt.


  NJGU argues that all waste material from the production of dimension stone should not be subject to an aggregate tax. Its use in, say, street works reinstatement should be regarded as a fortuitous use of an otherwise waste material.

30 October 2001

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