3 The need for a follow-up inquiry
5. It became apparent to us that the levy was not
bringing about the environmental improvements sought by the Government
and that enforcing the levy was proving difficult. Concerns were
also raised that the levy was encouraging the illegal use of untaxed
aggregate and had led to a significant increase in unauthorised
quarry sites in Northern Ireland.
6. We took evidence on three occasions in the period
from September 2003 to February 2004. We would like to thank all
those who gave evidence in this inquiry. We are grateful for the
time and effort afforded us in understanding the complexities
of the aggregates industry and the impact the levy has had on
it.
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