Send your Aggregates Levy return online
Use this service to submit your Aggregates Levy return to HMRC.
Use this service to submit your Aggregates Levy return (AL100) if you’re registered for the levy.
Online services may be slow during busy times. Check if there are any problems with this service.
Before you start
You’ll need the sign in details you used to register for the levy, and your Aggregates Levy registration number. If you do not have sign in details, you can create them when you use the service.
Check the:
- information you should include in your return
- rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited
Send a return as an agent or representative
Agents or personal representatives can also use this service.
Agents will need their access code and their client’s Aggregates Levy registration number.
Over or under-declarations
Read about correcting an error on your return,
Contact HMRC if you need help submitting your return.
Updates to this page
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Information about the current rate of Aggregates Levy has been added.
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First published.