Check if you need to register for Aggregates Levy and change your registration details.
Aggregates Levy is a tax on sand, gravel and rock that’s been commercially exploited in the UK. It may have been:
- dug from the ground
- dredged from the sea in UK waters
You may be liable for Aggregates Levy if you:
- operate a quarry, dredge or extract rock, sand or gravel
- operate a borrow pit
- operate a mobile crusher
- import aggregate
Aggregates Levy rate
The rate of levy is £2 per tonne. You’ll pay less for under a tonne. For example, you’ll pay:
- £1 for half a tonne
- 50p for quarter of a tonne
Who needs to register
You need to register for Aggregates Levy if you commercially exploit taxable aggregate.
You do not need to register or pay the levy for any aggregate that’s commercially exploited if:
- it’s specifically exempt
- it’s previously been used for construction purposes
- the levy has already been paid on it
You may not need to register or pay the levy if the aggregate is specifically exempt, but you may need to provide information to HMRC.
Associated companies can register as a group. This allows a group of companies to account for the levy under a single registration.
In the case of a partnership, each partner is liable for all of the obligations and liabilities of the partnership in relation to this levy. This includes registering with HMRC.
When to register
You must register within 30 days of commercially exploiting taxable aggregate or intending to. We can issue a penalty if you do not register on time.
What you’ll need
To register, you’ll need:
- your Unique Taxpayer Reference (UTR), unless you’re registering as a local authority
- your VAT number (if this applies)
- your company number and date of incorporation (if this applies)
- your business bank details
- your site details for all the sites you operate, or intend to operate
- the ordnance survey grid references for the entrances to each of your sites
- an estimate of how much Aggregates Levy you’ll pay in the next 12 months
- the date you first commercially exploited aggregates or intended to
- an estimate in tonnes of exempt, relieved or exported supplies that you’ll make in the next 12 months
- your registration numbers (or details) for any other activities that you’re registered with HMRC for (like landfill tax, excise duties, importing and exporting)
- the name and version number of any accounting software that you’ll use to complete your returns
- the Aggregates Levy registration number and details of:
- previous site operators if you’ve taken over aggregates sites
- previous business owners if you’ve taken over an aggregates business
- any other aggregates businesses you, or directors or partners in your business, have been involved in during the last 24 months
Register as a business, local authority, non-profit making body, partnership or with a transfer of going concern
To register, you need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you register.
You must include all sites that you operate when you register.
Other forms you might need
If you’re registering as a partnership or with a transfer of going concern you need to contact HMRC to ask for additional forms.
You’ll need to post these forms to HMRC.
Register as a group, trust or non-UK resident
If you’re registering as a trust, group, or non-UK resident, you’ll also need to fill in and send additional forms.
You’ll need to fill in the trusts form. Contact HMRC to ask for this.
With group registration, you can register your company, alongside other individual companies, in the name of one representative member. Every company must be liable to register for Aggregates Levy in their own right.
Groups must account for all Aggregates Levy on one return. Members of a group can move aggregate between each other’s sites without Aggregates Levy being due.
By being part of the group you’re all jointly and individually liable for any tax due from the representative member.
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 register as a group you’ll need to choose a representative member, which can be any member of the group.
- an application for group treatment
- a group member details form
Also, all members will need to fill in the tell HMRC about your site details form (AL1A).
You’ll need to post these forms to HMRC.
The representative member will be responsible for submitting Aggregates Levy Returns.
If you’re not resident in the UK
If you’re a non-UK resident and you commercially exploit aggregate in the UK, you must register for the levy. If you do not have a business or other fixed establishment in the UK, you may need to appoint a tax representative. Contact HMRC for guidance.
The appointed tax representative is responsible for making sure you meet all your obligations and pay all liabilities in relation to the levy. You and your tax representative are jointly and individually liable for all obligations.
Both of you should send requests to approve the appointment of a tax representative within 30 days of the appointment.
If you do not tell us about your liability to register or do not ask for approval of a tax representative, you may be liable to a penalty.
The tax representative must tell us within 30 days of any of these changes:
- the name, constitution or ownership of the tax representative’s business
- registration details
- if they cease to be the tax representative
- if they’re no longer eligible to be the tax representative
If the tax representative does not comply, they may be liable to a penalty for each failure.
If you need to fill in paper forms
If you use assistive technology (like a screen reader) and need a version of this document in a more accessible format, email email@example.com and tell us what format you need.
You’ll need to print this form to fill it in.
You’ll need to fill in this form fully before you can print it. You cannot save a partly completed form so get all your information together before you start to fill it in.
Email HMRC to ask for these forms in Welsh (Cymraeg).
If you’re using an older browser, for example Internet Explorer 8, you’ll need to update it or use a different browser. Find out more about browsers.
Where to send your forms
After you’ve registered
When you’ve registered, we’ll send you a certificate with your registration number. Always use this number when you contact us.
After registration you must:
- tell us about any changes in your registration details
- keep records and accounts
- submit levy returns*
- pay the levy you owe
- your return will normally cover a 3 month period.
The following paragraph has force of law under Regulation 5(4) of the Aggregates Levy (General) Regulations 2002.
If we think there is a risk to the revenue we may require you to send monthly returns. If you’ve not registered at the correct time we may set the start and end of your first accounting period to cover more than 3 months.
We’ll include the relevant details of your registration when we next update the list of businesses and sites registered for Aggregates Levy.
Change your registration details
You need to write to HMRC within 30 days if:
- your business details change
- you no longer intend to commercially exploit aggregates (deregister)
We may issue you a penalty if you do not tell us on time.
You can tell HMRC about changes to your sites using the online print and post form, AL1A.
Groups will need to request a group member details form from HMRC to tell us about changes to details of either the group or specific members.