Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the quarry exemption and lower rate of Landfill Tax on the replenishment rate of permitted reserves of (a) crushed rock and (b) sand and gravel.

The government recently consulted on proposals to reform Landfill

Tax following a call for evidence in 2021 under the previous government, to ensure the regime remains effective in encouraging waste to be diverted away from landfill and to support the government’s circular economy objectives. The consultation closed on 28 July and the government is considering responses and will set out next steps in due course.

As part of the consultation, the Government has received a wide range of views from stakeholders, including representatives from the mineral products and aggregates sector.