Rates and allowances — Aggregates Levy
Updated 31 January 2024
© Crown copyright 2024
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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 will need to register for the levy if you exploit, or intend to exploit, taxable aggregate in the UK for commercial reasons. There is no minimum turnover of taxable product below which registration is not necessary.
| Tax year | Taxable aggregate |
|---|---|
| Rate from 1 April 2023 | £2 per tonne |
| Rate from 1 April 2024 | £2.03 per tonne |
| Rate from 1 April 2025 | £2.08 per tonne |