Form

Aggregates Levy: send your online return (AL100)

Use the online service to send details of Aggregates Levy due.

Documents

Send a return online (sign in to or set up a Government Gateway account)

Details

Use the online service to submit your Aggregates Levy return to HM Revenue and Customs. Agents or personal representatives can also use this service.

Before you start

If you’re submitting your own return and don’t have a Government Gateway account, you can create one at the start of the online service.

You’ll need your Aggregates Levy registration number to submit your return.

If you’re an agent or representative and don’t have a User ID and password, you’ll need to create a Government Gateway account.
Make a note of your User ID and password and come back to this page to start your online return.

Agents will need their access code and their client’s Aggregates Levy registration number.

Over or under-declarations

Before you correct any over or under-declarations on your return, refer to Excise Notice AGL1.

Aggregate Levy relief

You may be entitled to claim relief in some circumstances. Find out if you’re eligible for bad debt or other relief.

Environmental taxes, reliefs and schemes for businesses
Environmental taxes encourage your business to operate in a more environmentally friendly way. There are taxes and schemes for different types and size of business.

Excise Notice AGL1: Aggregates Levy
This notice provides a general guide to Aggregates Levy which is a UK tax on the commercial exploitation of rock, sand and gravel.

Contact HMRC about Aggregates Levy
Call or write to HMRC for help with Aggregates Levy, including registering and making payments and returns.

Published 4 April 2014
Last updated 20 December 2016 + show all updates
  1. An online Aggregates Levy (AL100) return is now available.
  2. An updated version of the AL100 form is now available.
  3. First published.