Completing your Aggregates Levy return
Find out how to complete and send your Aggregates Levy return and correct any errors.
Before you send your return
You must be registered for Aggregates Levy to send a return.
Once you’re registered for the levy your registration certificate will tell you when your first return is due.
HMRC will let you know when future returns are due.
When to send your return
We’ll send you a notice to file your return (form AL100) within 2 weeks of the end of each accounting period.
You’ll be given a deadline for sending the return which is usually the last working day of the month following the end of the return period. This excludes any weekends or public holidays.
How to complete your return
The text in this section has force of law under regulation 7(4) of the Aggregates Levy (General) Regulations 2002.
Levy due for this period
The figure entered should be the net levy due, taken from your Aggregates Levy account. Make sure the final amount shown as due in your Aggregates account reflects any errors on previous returns, bad debt relief and any other reliefs from the levy.
Tonnes of taxable aggregate (including relieved aggregate) commercially exploited this period
You should put in this box the tonnage for all taxable aggregate you commercially exploited in this period. Any relieved tonnage which you enter in the third box should also be part of the tonnage figure which goes in this box because that relieved aggregate is also taxable aggregate which is commercially exploited. Do not include exempt aggregate in this box.
Tonnes of relieved aggregate this period
You should put in this box the tonnage of aggregate on which you are claiming relief in this period. You cannot claim relief unless you have already accounted for the levy on this aggregate in the first box of either this or a previous return and hold any supporting evidence required. Do not include exempt aggregate in this box.
Tonnes of exempt aggregate commercially exploited this period
You should put in this box the tonnage of exempt aggregate only. Do not include relieved aggregate, as that is taxable. Exempt aggregate is different from relieved aggregate and is not taxable. You should never put any of this exempt tonnage in any of the other boxes.
Check the list of exempt aggregate.
Do not put anywhere on the return aggregate which is:
- not commercially exploited
- used in, or is, the intended product of an exempt process (unless you’ve previously paid levy on it and you’re claiming relief)
- recycled aggregate that’s previously been used in construction
Correcting an error on your return
You should make all corrections on a return within 4 years of the accounting period in which the error was made.
Errors if you’re VAT registered
You can correct net errors on previous returns up to a maximum of £50,000 on your online return if you’re VAT registered. The error must not be over 1% of your box 6 figure on your VAT return (before correction) for that period.
Errors if you’re not VAT registered
You can correct net errors on previous returns up to a maximum of £10,000 on your online return if you’re not VAT registered.
Errors over these limits
You must write to HMRC about the error:
HMRC
Excise Processing Teams
BX9 1GL
You should include details of:
- the error amount
- the accounting period
- an explanation of how the error occurred
We may issue you a penalty if your error is careless or deliberate.
Send your return
You can send your return online.
If you do not receive a notice to file your return or need to send a paper copy contact HMRC.
We may issue you a £250 penalty if you do not file your return on time.