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.



This notice cancels and replaces Notice AGL1 November 2016.

Published 1 April 2014
Last updated 9 February 2017 + show all updates
  1. Businesses registered for Aggregates Levy can now access their returns online. Agents will be able to submit returns on behalf of their clients, when authorised. As part of the change HMRC is issuing new 15 digit registration numbers to Aggregates Levy businesses.
  2. This notice cancels and replaces Notice AGL1 August 2015.
  3. Updated following 2 State aid investigations carried out by the European Commission. Main changes can be found in paragraph 1.2 of this notice.
  4. First published.