Scientific, Analytical and Expert Witness Services

Tender 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.