7. Aggregates Levy
This is a tax on sand, gravel and rock that’s either been:
- dug from the ground
- dredged from the sea in UK waters
What you need to do
You must register with HM Revenue and Customs (HMRC) if your business exploits aggregate in the UK, eg if you’re a quarry operator.
Every quarter, you must tell HMRC how much aggregate you’ve produced or sold.
How much you pay
You pay tax of £2 per tonne of sand, gravel or rock. You pay less on smaller amounts, eg £1 on half a tonne. You still pay tax if you import the materials.
You can get tax relief if you export aggregates or use them in some industrial or agricultural processes. If you don’t use the material as aggregate it may be eligible for relief.
Certain materials are excluded from the tax, eg soil, vegetable or other organic matter.