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
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
- group - associated companies can apply for group treatment, enabling a group of companies to account for Aggregates Levy under a single registration
- division of a company - a company can apply for divisional registration enabling its divisions to account for levy under separate registrations
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. Send all your forms to HMRC along with a map showing your site’s boundaries:
Central Collection Unit (AL)
21 Victoria Avenue
Once you’re registered, HMRC will send you a certificate with your registration number.
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.
To provide details of the principal and tax representative, use form AL5: application to appoint a UK tax representative.
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.
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 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.
If it would cause your company difficulty to submit a single Aggregates Levy return, you can apply for divisional registration.
All divisions will have a separate Aggregates Levy registration number. You’ll then need to submit a separate tax return for each division. Aggregates Levy will be applied to movements between divisions.
To apply you need to complete separate AL1 and AL1A forms for each division. Send them to HMRC with a letter explaining why you’d like each division to be registered separately.
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 & Customs
Chillingham House (BP4002)
Benton Park View
Newcastle upon Tyne
HMRC may issue you a penalty if you don’t submit a notification on time.