Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Who can claim relief
A relief is a credit or repayment of the levy which you can claim under certain circumstances.
You can only claim if you are the person who commercially exploited the aggregate and accounted for the levy. Intermediaries and brokers cannot claim the relief.
You must have records that show you’re entitled to claim relief.
When you can claim relief
You can claim a relief from the levy for aggregate that is:
- used in certain industrial or agricultural processes
- exported from the UK in the form of aggregate
- used in an exempt process after the levy has been accounted for on it
- disposed of or dumped by:
- returning it, unprocessed to its originating site or a connected site
- removing it to landfill
- using it for beach replenishment
If the aggregate is used for landfill site engineering like constructing a permanent cap or drainage, or other construction purposes on the site, it’s not true waste so the levy will apply.
Spoil, off-cuts and by-products from an exempt process are taxable if they are commercially exploited unless they are specifically exempt.
You may also be able to claim bad debt relief.
How to claim relief
You claim relief on your levy return by putting the total tonnage of aggregate that you’re claiming in the ‘relieved aggregate’ box.
If you account for the levy and claim the relief on the same return you will not have to pay the levy. You can also claim relief on levy you accounted for and paid on a previous return.
You must claim relief from Aggregates Levy within 4 years from the date you paid the levy.
If you claim relief incorrectly, you may have to pay a penalty.
If you claim export relief
If you are claiming export relief for aggregate you supply to somewhere outside the UK, you can make the claim once the aggregate has left the UK.
You must have the export documentation within 3 months of making the claim. If you do not have this after 3 months you must account for and pay the levy on your next return.
Proof of export
You must keep documentation to show that you’ve removed the aggregate from the UK. You can use either:
- official evidence – normally a Single Administrative Document (Form C88) stamped by us
- commercial documents – such as authenticated waybills or PIM/PIEX International consignment notes for individual consignments, vehicles and containers
Your claim must be supported by documents you normally keep such as:
- customers’ orders
- sales contracts
- correspondence between companies
- copies of export invoices
- advice notes
- consignment lists
- details of insurance or freight charges
- evidence of payment
- evidence the aggregate has arrived abroad
If you send aggregate to the Isle of Man or the Channel Islands, you should treat it as an export for Aggregates Levy purposes.
If you claim industrial and agricultural processes relief
When you claim, you must have evidence to show the aggregate was used, or was intended to be used, in a relieved industrial or agricultural process.
If you use the aggregate in the process yourself, you will have the required evidence. If you supply aggregate to a customer to use in any of the processes, they will need to give you evidence of this use so that you can claim relief.
You should check:
- the list of industrial and agricultural processes eligible for relief
- evidence you will need to claim relief
Sales through intermediaries
If you want to claim relief on aggregate sold through intermediaries, like merchants and haulage contractors, your intermediary must:
- give you evidence of use of the aggregate in a relieved process
- keep details of who used the aggregate in the process
- have an audit trail which links the aggregate you supplied to its final destination and use
Where this is not available, you cannot claim relief.
The intermediary does not need to register for the levy but HMRC may visit them and ask them to give information.