FINANCE BILL 2001
CLAUSE 22: RESPONSIBILITY FOR EXPLOITATION OF AGGREGATE
SUMMARY
1. This clause sets out who shall be taken to be responsible for the exploitation of aggregate under different circumstances and hence who shall be charged with the levy under those circumstances.
DETAILS OF THE CLAUSE
2. Subsection (1) sets out the persons who shall be responsible for exploitation of aggregate in six different circumstances. These are:
(a) the operator of the site when aggregate is removed from its originating site or from a connected site;
(b) the operator of the site and (if different) the owner of the aggregate at the time of its removal when aggregate is removed from a site to which it was taken to have an exempt process applied to it but where no such process was applied;
(c) the person agreeing to supply the aggregate or the person using it for construction purposes when aggregate which is not on its originating site or a connected site is subjected to any agreement to supply it or is used for construction purposes;
(d) the same person as in (c) above and, if different, the operator of the site when aggregate which is on its originating site or a connected site is subjected to any agreement to supply it or is used for construction purposes;
(e) the owner of the aggregate at the time when mixing takes place and the occupier of the premises where it takes place when aggregate is mixed with any material at a site which is not its originating site or a connected site;
(f) the owner of the aggregate at the time when the mixing takes place and, if different, the operator of the site when aggregate is mixed with any material at a site which is its originating site or a connected site.
3. Subsection (2) provides that for the exploitation to be commercial exploitation, it must take place in the course or furtherance of a business carried on by the person responsible for the exploitation.
4. Subsection (3) provides that, where more than one person is charged with the levy, their liability shall be joint and several.
5. Subsection (4) defines ?connected site? as a site registered under the name of the person who is the operator of the originating site.