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Aggregates Levy is a tax on the commercial exploitation in the UK of rock, sand and gravel.
Aggregate is rock, gravel or sand and whatever occurs or is mixed with it as well as, in certain circumstances, spoil, offcuts and by-products.
The levy came into effect on 1 April 2002.
There is one basic rate of £2.00 per tonne. You will pay less on smaller amounts. For example, you would pay £1.00 on half a tonne.
There are provisions for special schemes to be agreed between the registered person and HM Revenue & Customs.
You will need to register for the levy if you are responsible for exploiting aggregate in the UK for commercial reasons. Unlike VAT for example, there is no registration threshold.
The following materials are exempt or outside the scope of the levy:
Please note: the overburden from the extraction of china clay, ball clay, coal, lignite, slate, shale and any industrial minerals is taxable unless it is itself an exempt material.
You don’t need to register but you do need to notify us of your activities if you exploit only:
Aggregate which is exported from the UK or used in a prescribed industrial or agricultural process (for example, silica sand used in glass manufacture) is relieved from the levy. When aggregate is relieved, any levy that has been accounted for on it can be reclaimed as a tax credit.
Taxable aggregate will become liable to the levy when it is commercially exploited. In practical terms, this means the earliest of:
You need to complete the 'Application for Registration' form AL1 and 'Site Detail' form AL1A. You may also need to complete other forms depending on the status of your business. The different forms are listed in Notice AGL 1 - Aggregates Levy.
You have the option of registering by telephone or via the Internet. You can get further information and copies of the forms from:
HM Revenue & Customs
Central Collection Unit (AL)
21 Victoria Avenue
Tel: 01702 366 558
Fax: 01702 366 562
Once you have registered we will send you a return, usually every three months, for you to complete and send back with payment for any levy due. You may be able to submit annual returns after you have been registered for a period of 12 months.
You will need to keep the following records relating specifically to the levy:
You may also have to keep additional records if you are allowed to work out your levy using a special scheme, or you operate a specified method for calculating the weight of material.
Yes. Contact the VAT, Customs and Excise Helpline on Tel 0300 200 3700, and be ready to give them details of the other company’s number and postcode.
We have produced two Public Notices covering various aspects of Aggregates Levy:
You can access these and other Public Notices within the Library area. If you are in any doubt or would like further help you can ring the Helpline on Tel 0300 200 3700.
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