Aggregates Levy: returns, records and appeals
Find out how to submit an Aggregates Levy return and what supporting records you need to keep.
HM Revenue and Customs (HMRC) will send you an Aggregates Levy return (form AL100) within two weeks of the end of each accounting period.
Your Aggregates Levy registration certificate will tell you when your Aggregates Levy returns are due.
You must submit your return on the form AL100 that HMRC sends you. If you do not receive the form you should contact HMRC.
Your deadline for sending the return back to HMRC will be clearly stated on the front of the return. This is usually the last working day of the month following the end of the return period.
The address to send your return to is printed at the bottom of page 2 of form AL100.
HMRC may issue you a £250 penalty if you don’t file your return on time.
You need to pay the Aggregates Levy at the same time as filing the 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 in box 1 of your 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 in box 1 of your return if you’re not VAT registered
Errors over these limits
You must write to HMRC about the error:
Central Collection Unit (AL)
21 Victoria Avenue
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
- record of taxable aggregate not liable to levy through use for non-construction purposes
- 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
HMRC may issue you a penalty if you don’t keep correct records.
Appeal a penalty
You have the right to appeal a penalty if you receive one from HMRC for not keeping the correct records or making returns.
HMRC will also take into account any reasonable excuse for making an error.