DMBM537045 - Debt and return pursuit: Aggregate Levy (AL): Who is liable? »Ê¹ÚÌåÓýapp registered person
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»Ê¹ÚÌåÓýapp person liable to pay AL is the registered person.
»Ê¹ÚÌåÓýapp registered person
Section 16 (3) of the Finance Act 2001, provides:
»Ê¹ÚÌåÓýapp person charged with the levy arising on any occasion on a quantity of aggregate subjected to commercial exploitation shall be the person responsible for its being so subjected on that occasion.
This person is required to register for AL (there is no registration threshold) (s.24 ofthe Act). »Ê¹ÚÌåÓýapp registered person must account for and pay AL (s.25 (1) of the Act). If the person making taxable supplies is not resident in the United Kingdom, that person must nevertheless, register for AL.