Commission Decision (EU) 2015/1583 of 4 August 2014 on the aid scheme SA.18859 (11/C) (ex 65/10 NN) implemented by United Kingdom Relief from Aggregates Levy in Northern Ireland (ex N 2/04) (notified under document C(2014) 5466) (Text with EEA relevance)

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of Article 108(2) thereof,

Having regard to the Agreement on the European Economic Area, and in particular Article 62(1)(a) thereof,

Having called on interested parties to submit their comments pursuant to those provisions⁽¹⁾, and having regard to their comments,

Whereas:

HAS ADOPTED THIS DECISION:

Article 1

The modified relief from the Aggregates Levy which the United Kingdom has implemented between 1 April 2004 and 30 November 2010 is compatible with the internal market within the meaning of Article 107(3)(c) of the Treaty on the Functioning of the European Union, on condition that the United Kingdom fulfils the undertakings set out in Article 2.

Article 2

1.

To remove the discrimination suffered by companies that imported aggregates into Northern Ireland paying the full Aggregates Levy without the possibility of benefiting from the modified relief from that levy applied in Northern Ireland, the United Kingdom authorities shall implement a mechanism to retroactively reimburse 80 % of the full levy collected from importers of aggregates into Northern Ireland between 1 April 2004 and 30 November 2010.

2.

The reimbursement mechanism shall provide for a one year registration period with the Department of the Environment Northern Ireland from the date of publication of the draft legislation. The reimbursement mechanism shall run for four years from the date of its entry into force.

3.

The reimbursement shall be legislated for at the next feasible Finance Bill after this Decision.

4.

The reimbursement mechanism shall not be limited in terms of the fund's size and will include interest payments at a rate calculated in accordance with Article 9 of Regulation (EC) No 794/2004 of 21 April 2004 implementing Regulation (EC) No 659/1999.

5.

The United Kingdom shall widely publicise the reimbursement mechanism, including through advertisement in the national press in Northern Ireland and the Republic of Ireland.

Article 3

Within one year of the date on which this Decision is notified, the United Kingdom shall inform the Commission of the measures taken to comply with it.

It shall send the Commission yearly reports concerning the reimbursement procedure referred to in Article 2, starting from the date on which this Decision is notified until the end of the four year period referred to in Article 2(2).

Article 4

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.