Guidance

Aggregates Levy: returns, records and appeals

Find out about Aggregates Levy returns and the supporting records you need to keep.

Returns

Your Aggregates Levy registration certificate will tell you when your first return is due.

HM Revenue and Customs (HMRC) will send you a notice to file your return (form AL100) within 2 weeks of the end of each accounting period.

You’ll be given a deadline for sending the return which is usually the last working day of the month, following the end of the return period. This excludes any weekends or public holidays.

If you have non-standard accounting periods HMRC will let you know when you need to send your returns.

You can send your return online. If you don’t receive a notice to file your return or need to send a paper copy contact HMRC.

HMRC may issue you a £250 penalty if you don’t file your return on time.

You need to pay the Aggregates Levy when you send your return.

Correct an error on a return

You should make all corrections within 4 years of the accounting period in which the error was made.

Errors if you’re VAT registered

You can correct net errors on previous returns up to a maximum of £50,000 on your online return if you’re VAT registered. The error mustn’t be over 1% of your box 6 figure on your VAT return (before correction) for that period.

Errors if you’re not VAT registered

You can correct net errors on previous returns up to a maximum of £10,000 on your online return if you’re not VAT registered

Errors over these limits

You must write to HMRC about the error:

HMRC
Excise Processing Teams
BX9 1GL

You should include details of:

  • the error amount
  • the accounting period
  • an explanation of how the error occurred

Records you must keep

The records you must keep should prove the amounts declared on your returns are correct. You must keep them for 6 years and you can store them in any format. You must be able to produce the records whenever HMRC ask to see them. This will include:

  • Aggregates Levy account
  • Aggregates Levy tax credits account
  • Aggregates Levy bad debt account
  • record of exempt aggregate
  • invoices
  • mixes – special schemes
  • business and accounting records
  • records of materials brought onto or removed from the registered site
  • records of waste that has been dumped or put to landfill
  • credit and debit notes, and similar documents, issued or received
  • weighbridge tickets
  • end use relief claims

Penalties

You may receive a penalty if you don’t keep correct records or make returns. If you receive one, you have the right to appeal.

HMRC will also take into account any reasonable excuse for making an error.

Published 12 December 2014
Last updated 20 December 2016 + show all updates
  1. You can now send a return online. This page has been updated to tell about the changes relating to this new process.
  2. First published.