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Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Guidance on the planning for mineral extraction in plan making and the application process.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
This paper discusses the results of a surface dressing road trial
Guidance about Aggregates Levy. Including registering, reporting and calculating the weight, record keeping, paying, and claiming reliefs.
A study of 4 duricrusts for use as aggregate for surface dressing in lightly trafficked roads
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
Get help to classify various types of wood for import and export.
Check if you need to register for Aggregates Levy and change your registration details.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
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