We’re pleased to hear about the recent decision by the EU on the Aggregates Levy (AGL). Although it’s likely to be a while before the full extent of the decision is realised and the text is published, we’re sure that it marks a significant victory for the BAA, who have been fighting this cause single-handedly, and the likelihood is that this unfair tax may well be on its way out at last.
The European Commission has now decided that all but one of the exemptions, exclusions and tax reliefs from the Aggregates Levy introduced in 2002 are free of state aid.
The levy was brought in by the UK government to reduce environmental damage by encouraging the use of recycled aggregate and other alternatives to freshly extracted aggregate, and also to help promote the efficient extraction and use of aggregates, and it’s been levied on rock, sand and gravel on their first extraction as well as on processed products.
The BAA and many others believed that the levy was inherently unfair because some of the materials and production processes were given an exemption, simply because their aggregate is produced as a by-product or in some cases because their products can replace other freshly extracted aggregates.
The BAA has been trying to get the inequity in the AGL rectified for some time, without the backing of the Mineral Products Association (MPA). The debate about the legality of the tax under EU State Aid law has been going on April 2012, when the Commission ruled that “the planned exemptions involved no state aid within the meaning of EU rules because they were justified by the logic of the tax.”
The latest decision is helpful; but it also means that some of the businesses that have benefited from the exemption for shale and spoil for shale may potentially be facing very large bills, backdated to 2002, a ridiculous situation which could have been avoided if the government had accepted that the Aggregates Levy was flawed, something that the BAA has been pointing out to them since before 2002.
Robert Durward commented;
“We have always said that the eventual demise of the AGL could be messy and a number of our own members are also now at risk of having to repay shale exemptions. However we have obtained legal advice on the matter and the association will support companies faced with draconian bills from HMRC.”
There will be another hearing in the Court of Appeal in November 2015 when BAA will once again challenge the 2002 judgment by Justice Moses that the Levy did not involve State aid. Although there’s clearly still a way to go, the BAA fully expects that this hearing will provide a further step in the right direction.
Monday 27 April 2015
Tuesday 21 April 2015
Planning a garden landscaping project
Faced with a garden that either needs a complete overhaul or just a nice new look, there are so many questions that you need to answer before you get started and order in the granite and turf. Firstly, what are you planning to use the garden for? If it’s intended to be a nice place for the kids to play and to have barbecues in the summer, you’ll need to factor in different things than if you were planning to attempt self-sufficiency and grow fruit and vegetables.
Take a look at what you have; in particular make a note of where the sunny areas are and which parts of the garden don’t get much sun. Are there any areas that act as a sun trap or a wind tunnel? This all needs to be taken into account before you start planning amazing floral borders in places where the sun doesn’t shine. In the same way, if it’s too windy in one part of the garden, that’s no place to think about putting your fire pit.
Unless you’re calling in an expert to help you get everything looking the way you want it, or you have a large budget, be prepared to start your landscaping project on a small scale. Develop your plan slowly; working on different areas of the garden rather than planning to everything at once is a good idea and a much easier way to tackle it than giving yourself an unrealistic deadline.
Create a focal point in the garden from which you can build the rest. If you have a larger space to work with, you could create a couple – even three – but make these areas the focus for your efforts. Think about a rockery perhaps, with attractive coloured granite providing an unusual talking point. A pond or water feature can also work well. A focal point will draw the eye to an attractive feature and move it through the landscape.
Pull it all together using pacing and scale, varying shades and patterns. For example, you could plant tall shrubs or plants against a building or at the back of a flower bed that you’ve stocked with smaller plants. You can also try colour-matching or contrasting so that it looks as if the choice of plants and flowers in deliberate, and it adds a sense of cohesion rather than making the garden look a brightly coloured jumble of ideas!
Using unusual features, making the most of the space you have in even a smaller garden and careful planning are key to a well-designed garden that looks as if it could have been created by landscaping experts.
Take a look at what you have; in particular make a note of where the sunny areas are and which parts of the garden don’t get much sun. Are there any areas that act as a sun trap or a wind tunnel? This all needs to be taken into account before you start planning amazing floral borders in places where the sun doesn’t shine. In the same way, if it’s too windy in one part of the garden, that’s no place to think about putting your fire pit.Unless you’re calling in an expert to help you get everything looking the way you want it, or you have a large budget, be prepared to start your landscaping project on a small scale. Develop your plan slowly; working on different areas of the garden rather than planning to everything at once is a good idea and a much easier way to tackle it than giving yourself an unrealistic deadline.
Create a focal point in the garden from which you can build the rest. If you have a larger space to work with, you could create a couple – even three – but make these areas the focus for your efforts. Think about a rockery perhaps, with attractive coloured granite providing an unusual talking point. A pond or water feature can also work well. A focal point will draw the eye to an attractive feature and move it through the landscape.
Pull it all together using pacing and scale, varying shades and patterns. For example, you could plant tall shrubs or plants against a building or at the back of a flower bed that you’ve stocked with smaller plants. You can also try colour-matching or contrasting so that it looks as if the choice of plants and flowers in deliberate, and it adds a sense of cohesion rather than making the garden look a brightly coloured jumble of ideas!
Using unusual features, making the most of the space you have in even a smaller garden and careful planning are key to a well-designed garden that looks as if it could have been created by landscaping experts.
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