Citation and commencement

1. These Regulations may be cited as the Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2016 and come into force on 1st November 2016.

Revocation

2.The Aggregates Levy (Registration and Miscellaneous Provisions) (Amendment) Regulations 2015( 3 ) are revoked.

Amendment

3.The Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001( 4 ) are amended as follows.

4. For regulation 3 substitute—

“ Unconditional exemption from registration

3. A person is exempt from registration where that person on or after 1st November 2016—

(a) subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 ( 5 ) of the Act ( 6 ) by virtue of—

(i) paragraph (b), (c), (d) or (da) of section 17(3);

(ii) paragraph (c), (d) or (e) of section 17(4); or

(iii) paragraph (f) of section 17(4) other than clay; and

(b) does not subject to commercial exploitation a quantity of any other aggregate. ” .

5. After regulation 3 insert—

“ Conditional exemption from registration

3A. —(1) Subject to paragraph (2), a person (“P”) is exempt from registration where P on or after 1st November 2016—

(a) subjects to commercial exploitation a quantity of aggregate that is other exempt aggregate; and

(b) only subjects to commercial exploitation a quantity of aggregate that is exempt under section 17 of the Act.

(2) The exemption in paragraph (1) applies if P complies with the following conditions.

(3) Condition 1 is that P must notify the Commissioners in writing of—

(a) P’s business name and address and, where applicable, company registration number;

(b) each type of other exempt aggregate which P subjects to commercial exploitation; and

(c) the particulars set out in paragraph (4) in respect of each type of other exempt aggregate required to be notified under sub-paragraph (b).

(4) The particulars referred to in paragraph (3)(c) are as follows—

(a) the date (“the commencement date”) on which commercial exploitation commenced;

(b) where the commercial exploitation has ceased—

(i) the date on which it ceased; and

(ii) an estimate of the tonnage exploited;

(c) where the commercial exploitation has not ceased, an estimate of the tonnage which is intended to be exploited in each 12 month period after the commencement date; and

(d) each location at which the commercial exploitation takes place.

(5) Condition 2 is that the notification required by condition 1 must be given—

(a) where only one type of other exempt aggregate is notified by P and—

(i) the commencement date is on or after 1st November 2016, by no later than 3 months after the commencement date; or

(ii) the commencement date is before 1st November 2016, by no later than 31st December 2016; or

(b) where more than one type of other exempt aggregate is notified by P and—

(i) none of the commencement dates is before 1st November 2016, by no later than 3 months after the earliest commencement date; or

(ii) any of the commencement dates is before 1st November 2016, by no later than 31st December 2016.

(6) Condition 3 is that where a change occurs in any of the information given to the Commissioners after the date that a notification is given further to condition 1 or this condition, P must—

(a) notify the Commissioners of the change; and

(b) make that notification by no later than 4 weeks after the next 1st January following the date on which the change occurs.

(7) Condition 4 is that if any of the information given in a notification required by condition 1 or 3 is incorrect at the time it is given, P must—

(a) notify the Commissioners of the correct information; and

(b) make that notification as soon as reasonably possible after P becomes aware that the information is incorrect.

(8) The Commissioners may allow P additional time to that set out in condition 2 or 3 to make a notification.

(9) In this regulation, “other exempt aggregate” means a quantity of aggregate that is exempt under section 17 of the Act other than such aggregate referred to in regulation 3(a)(i), (ii) or (iii). ” .