Commission Decision (EU) 2016/288 of 27 March 2015 on the aid scheme SA.34775 (13... (32016D0288)
Commission Decision (EU) 2016/288 of 27 March 2015 on the aid scheme SA.34775 (13/C) (ex 12/NN) implemented by the United Kingdom — Aggregates levy (notified under document number C(2015) 2141) (Text with EEA relevance)
- COMMISSION DECISION (EU) 2016/288
- of 27 March 2015
- on the aid scheme SA.34775 (13/C) (ex 12/NN) implemented by the United Kingdom — Aggregates levy
- (notified under document number C(2015) 2141)
- (Only the English text is authentic)
- (Text with EEA relevance)
- 1.
- PROCEDURE
- 2.
- DETAILED DESCRIPTION OF THE MEASURE
- 2.1.
- NOTION OF AGGREGATES
- 2.2.
- BACKGROUND TO THE AGL AND ITS OBJECTIVE
- 2.3.
- FINANCE ACT 2001, ENTRY INTO FORCE, AMENDMENTS AND DURATION
- 2.4.
- STRUCTURE OF THE AGL AND EVENTS TRIGGERING THE TAX
- 2.5.
- NOTION OF TAXABLE AGGREGATE — EXEMPTIONS FROM THE AGL AND TAX CREDITS
- Industrial processes
- Agricultural processes
- 2.6.
- RATE
- 2.7.
- GROUNDS FOR INITIATING THE FORMAL INVESTIGATION PROCEDURE
- 3.
- COMMENTS FROM INTERESTED PARTIES
- 3.1.
- COMMENTS REGARDING THE CONTENT OF THE OPENING DECISION
- (a)
- Comments received from Richard Bird, BAA, received on 20 and 23 December 2013.
- (b)
- Comments received from the BAA on 10 January 2014
- (c)
- Comments received from Lantoom Quarry on 16 January 2014
- 4.
- COMMENTS FROM THE UNITED KINGDOM
- 5.
- ASSESSMENT OF THE MEASURE
- 5.1.
- ASSESSMENT OF THE COMMENTS RECEIVED REGARDING THE CONTENT OF THE OPENING DECISION
- 5.2.
- STATE AID WITHIN THE MEANING OF ARTICLE 107(1) OF THE TREATY (EX ARTICLE 87(1) EC)
- 5.3.
- NORMAL TAXATION UNDER THE AGL AND OBJECTIVE OF THE AGL
- 5.4.
- COMMENTS RECEIVED ON NORMAL TAXATION PRINCIPLE AND OBJECTIVE OF THE AGL
- (a)
- Comments received from the BAA on 15 September 2014
- (b)
- Comments received from the BAA on 17 January 2014
- (c)
- Comments received from Cloburn Quarry Company Ltd on 17 January 2014
- (d)
- Comments received from Blinkbonny Quarry (Borders) Ltd (‘Blinkbonny Quarry’) on 8 January 2014
- (e)
- Comments received from Kinegar Quarries Ltd (‘Kinegar Quarries’) on 15 January 2014
- (f)
- Comments received from Torrington Stone Ltd (Beam Quarry & Vyse Quarry) (‘Torrington Stone’) on 17 January 2014
- (g)
- Comments received from Mineral Products Association Ltd (the ‘Mineral Products Association’) received on 2 January 2014
- (h)
- Comments received from the BAA on 10 January 2014
- (i)
- Comments received from the BAA on 17 January 2014
- (j)
- Comments received from Quarry Products Association Northern Ireland Limited (‘QPANI’) on 8 January 2014
- (k)
- Comments from the UK authorities
- 5.5.
- ASSESSMENT OF COMMENTS RECEIVED
- 5.5.1. TAXATION OF BY-PRODUCTS OF CUT-STONE AND LIME EXTRACTION
- 5.5.2. HIGH PSV ROCK, ARMOUR ROCK FOR SEA DEFENCES, WALLING ROCK, PRIMARY HIGH QUALITY AGGREGATES AND THEIR BY-PRODUCTS/WASTE
- 5.5.3. CONCLUSION ON THE NORMAL TAXATION UNDER THE AGL AND OBJECTIVE OF THE AGL
- 5.6.
- TAX DIFFERENTIATIONS
- 5.6.1. EXCLUSION OF AND TAX RELIEF FOR CERTAIN MINERALS (SECTION 18(2)(b)(52) AND SECTION 30(1)(b)(53) IN SO FAR AS IT RELATES TO AN EXEMPT PROCESS THAT PROVIDES FOR MATERIALS THAT ARE USED AS AGGREGATES
- 5.6.2. EXEMPTION OF MATERIAL CONSISTING WHOLLY OR MAINLY OF, OR BEING PART OF ANYTHING CONSISTING OF COAL, LIGNITE, SLATE OR SHALE (SECTION 17(4)(a)) IN SO FAR AS THE EXEMPTED MATERIAL CONSIST WHOLLY OF COAL, LIGNITE, SHALE, SLATE THAT IS USED AS AGGREGATE OR CONSIST MAINLY OF COAL, LIGNITE, SHALE AND SLATE
- 5.6.2.1.
- Slate
- (a)
- Comments received by the BAA on 15 September 2014
- (b)
- Comments received from Welsh Slate Ltd (‘Welsh Slate’) on 20 December 2013
- (c)
- Comments received from the BAA on 10 January 2014
- (d)
- Comments received from Mineral Products Association on 2 January 2014
- (e)
- Comments received from Lantoom Quarry on 16 January 2014
- (f)
- Comments received from Burlington Slate Limited (‘BSL’) on 10 January 2014
- (g)
- Comments received from Eunomia Research and Consulting Ltd (‘Eunomia’) on 17 January 2014
- (h)
- Comments received from Wincilate Ltd (‘Wincilate’) received on 7 January 2014
- (i)
- Comments received from Torrington Stone on 17 January 2014
- (j)
- Comments received from Berwyn Slate on 9 January 2014
- (k)
- Mineral Products Association Ltd received on 2 January 2014
- (l)
- Comments from the UK authorities
- 5.6.2.2.
- Shale
- (a)
- Comments received from the BAA on 15 September 2014
- (b)
- Comments received from Robert Durward of the BAA on 17 January 2014
- (c)
- Comments received from Torrington Stone on 17 January 2014
- (d)
- Comments received from Eunomia received on 17 January 2014
- (e)
- Comments from the UK authorities
- 5.6.2.3.
- Coal
- (a)
- Comments from the UK authorities
- 5.6.2.4.
- Lignite
- (a)
- Comments from the UK authorities
- 5.6.2.5.
- Assessment by the Commission
- 5.6.2.5.1.
- Slate
- 5.6.2.5.2.
- Shale
- 5.6.2.5.3.
- Coal
- 5.6.2.5.4.
- Lignite
- 5.6.3. EXEMPTION OF AGGREGATES CONSISTING WHOLLY OF THE SPOIL, WASTE OR OTHER BY-PRODUCTS, NOT INCLUDING THE OVERBURDEN, RESULTING FROM THE EXTRACTION OR OTHER SEPARATION FROM ANY QUANTITY OF AGGREGATE OF ANY CHINA CLAY OR BALL CLAY (SECTION 17(3)(e) AND SECTION 17(3)(f)(ii))
- 5.6.3.1.
- Comments received by the Commission
- (a)
- Comments received from Sibelco Europe on 16 January 2014
- (b)
- Comments received from Imerys Minerals Limited (‘IML’) received on 17 January 2014
- (c)
- Comments received from Kaolin and Ball Clay Association received on 17 January 2014
- (d)
- Comments received from the BCC on 17 January 2014
- (e)
- Comments received from the BAA on 15 September 2014
- (f)
- Comments from the UK authorities
- 5.6.3.2.
- Assessment by the Commission
- 5.6.4. EXEMPTION OF AGGREGATES CONSISTING WHOLLY OF THE SPOIL FROM ANY PROCESS BY WHICH COAL, LIGNITE, SLATE OR SHALE HAS BEEN SEPARATED FROM OTHER ROCK AFTER BEING EXTRACTED OR WON WITH THAT OTHER ROCK OR OF THE SPOIL FROM ANY PROCESS WHERE THE SUBSTANCES IN SECTION 18(3) OF THE FINANCE ACT 2001 HAVE BEEN SEPARATED FROM OTHER ROCK AFTER EXTRACTION OR WON WITH THAT OTHER ROCK (SECTION 17(3)(f)(i) AND (ii))
- 5.6.4.1.
- Comments received by the Commission
- (a)
- Comments from the UK authorities
- 5.6.4.2.
- Assessment by the Commission
- 5.6.5. AGGREGATES CONSISTING MAINLY OF, OR BEING PART OF ANYTHING CONSISTING MAINLY OF, THE SPOIL OR WASTE FROM, OR BY-PRODUCTS OF ANY INDUSTRIAL COMBUSTION PROCESS OR FROM THE SMELTING OR REFINING OF METAL (SECTION 17(4)(c)(i) AND (ii))
- 5.6.5.1.
- Comments received by the Commission
- (a)
- Comments received from Mineral Products Association on 2 January 2014
- (b)
- Comments received from QPANI on 8 January 2014
- (c)
- Comments received from the BAA on 17 January 2014
- (d)
- Supplementary information received from Mr Bird of the BAA on 10 February 2014
- (e)
- Comments of the UK authorities
- 5.6.5.2.
- Assessment of the Commission
- 5.6.6. EXEMPTION FOR MATERIAL WHOLLY OR MAINLY CONSISTING OF CLAY (SECTION 17(4)(f))
- 5.6.6.1.
- Comments received by the Commission
- (a)
- Comments received from the BAA by on 15 September 2014
- (b)
- Comments from the UK authorities
- 5.6.6.2.
- Assessment by the Commission
- 5.7.
- CONCLUSION ON SELECTIVITY
- 5.8.
- ADVANTAGE
- 5.9.
- STATE RESOURCES AND IMPUTABILITY
- 5.10.
- DISTORTION OF COMPETITION AND EFFECT OF TRADE
- 5.11.
- CONCLUSION ON THE EXISTENCE OF AID
- 6.
- LEGALITY OF THE AID
- 7.
- ASSESSMENT OF THE COMPATIBILITY OF THE STATE AID
- 7.1.
- LEGAL BASIS
- 7.1.1. COMMENTS RECEIVED BY THE COMMISSION
- (a)
- Comments received from the BAA on 17 January 2014
- 7.2.
- ASSESSMENT UNDER THE 2001 EAG
- 7.2.1. ASSESSMENT BY THE COMMISSION
- 7.3.
- ASSESSMENT UNDER THE 2008 EAG
- 7.3.1 ENVIRONMENTAL BENEFIT
- 7.3.1.1.
- Assessment by the Commission
- 7.3.2. PROPORTIONALITY
- 7.3.2.1.
- Assessment by the Commission
- 7.4.
- ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(b) TFEU — AID PROMOTING THE EXECUTION OF AN IMPORTANT PROJECT OF COMMON EUROPEAN INTEREST
- 7.5.
- ALTERNATIVE ASSESSMENT UNDER ARTICLE 107(3)(c) TFEU — DEVELOPMENT OF CERTAIN ECONOMIC ACTIVITIES OR OF CERTAIN ECONOMIC AREAS
- 8.
- CONCLUSION AND RECOVERY
- Article 1
- Article 2
- Article 3
- Article 4
- Article 5
- Article 6
- Article 7
- Article 8
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