Guidance

Aggregates Levy: register or change your details

Find out how to register or change your registration details for Aggregates Levy and download the correct registration forms.

Who needs to register

You must register for Aggregates Levy if you commercially exploit aggregate in the UK.

Aggregate is rock, gravel or sand and also includes the spoil, waste, offcuts and other by-products of:

  • cutting rock to produce stone with one or more flat surfaces
  • extracting industrial minerals
  • producing lime or cement from limestone or limestone and other substances
  • using shale for a non-construction use

You won’t need to register or pay Aggregates Levy for any aggregate that’s subjected to commercial exploitation if:

  • it’s specifically exempt
  • it’s previously been used for construction purposes
  • Aggregates Levy has already been paid on it

The registered person can be a:

  • sole proprietor
  • partnership - each partner is liable for all the obligations and liabilities of the partnership in relation to Aggregates Levy, including telling us about any liability to be registered
  • limited company
  • local authority
  • non-profit making/unincorporated body
  • trust
  • group - associated companies can apply for group treatment, enabling a group of companies to account for Aggregates Levy under a single registration

Register for Aggregates Levy

For all types of registration you need to complete the 2 standard registration forms:

If you operate more than one site, you must tell HMRC on the AL1A form as you must account for them under a single registration.

You may then need to complete other forms depending on your status.

Partnerships

Along with the 2 standard registration forms, complete form AL2: partnership details. This form cannot be downloaded and you must contact HMRC to request a copy.

Non-UK residents

You may have to appoint a tax representative if you don’t have a business or other fixed establishment in the UK. For guidance, contact HMRC.

To provide details of the principal and tax representative, use form AL5: application to appoint a UK tax representative.

Trustees

Along with the 2 standard registration forms, complete form AL6: trustee details. This form cannot be downloaded and you must contact HMRC to request a copy.

Groups

With group registration, you can register your company, alongside other individual companies, through one representative member.

Groups must account for all Aggregates Levy on one return. Movement of aggregate from one group member’s site to another will not in itself mean Aggregates Levy is due.

By being part of the group you’re jointly and severally liable for any tax due from the representative member. The same applies to the other members.

For HMRC to approve a group registration, one of the companies, an individual, or a partnership must control all of them. Each of the companies must also have an established place of business in the UK.

To apply to set up a new Aggregates Levy group or appoint a new representative member for an existing group use form AL50: application for group treatment.

To provide details of all the members of a group, use form AL51: group member details.

These forms cannot be downloaded and you must contact HMRC to request copies.

Where to send your forms

Send all your forms to HMRC along with a map showing your site’s boundaries:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL

Once you’re registered, HMRC will send you a certificate with your registration number.

When to register

You must register within 30 days of commercially exploiting aggregate or intending to commercially exploit it.

HM Revenue and Customs (HMRC) can issue you a penalty if you don’t register on time.

Change your Aggregates Levy registration details

You need to notify HMRC within 30 days if:

  • your business details change
  • you no longer intend to exploit aggregates commercially (deregister)

You should write to:

HM Revenue and Customs
Excise Processing Teams
BX9 1GL

HMRC may issue you a penalty if you don’t submit a notification on time.

Published 12 December 2014
Last updated 20 December 2016 + show all updates
  1. The section on Divisions has been removed from this page and new HMRC contact details added.
  2. First published.