Guidance
Rates and allowances — Aggregates Levy
Updated 1 April 2026
© Crown copyright 2026
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This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-aggregates-levy/rates-and-allowances-aggregates-levy
You must register for the levy if for commercial purposes you:
- exploit taxable aggregate in England, Wales or Northern Ireland
- move taxable aggregate to England, Wales or Northern Ireland from Scotland
| Tax year | Taxable aggregate |
|---|---|
| Rate from 1 April 2024 | £2.03 per tonne |
| Rate from 1 April 2025 | £2.08 per tonne |
| Rate from 1 April 2026 | £2.16 per tonne |