APPENDIX 5
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.
The imposition of an aggregate tax itself does
not reduce the demand for primary aggregates for reinstatement
of the street following utility street works. We seek exemption
from the tax for aggregates used for this purpose until the use
of recycled aggregate comes into common usage.
Additionally, undertakers have already been
unreasonably burdened with the effects of the Landfill Tax and
this latest proposal is a further imposition for them to have
to bear.
If introduced, the tax 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, if introduced, it should only apply
to primary aggregate; all other forms should remain exempt.
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