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HMRC internal manual

Aggregates Levy Guidance

Operational assurance overview: Assurance objectives

This section sets out assurance objectives for the aggregates levy regime.

The objectives for the assurance of aggregates levy operators are to ensure that:

  • all operators who commercially exploit aggregate are properly registered and that they are aware of their legal obligations;
  • the levy is accounted for on all aggregate commercially exploited in the UK, apart from exempt or non-taxable aggregate;
  • accurate and timely returns are supplied in the prescribed manner and the right amount of levy is paid at the right time;
  • assurance is exercised on the basis of identified risk and about value for money;
  • the records maintained clearly and accurately identify exempt materials and processes and non-taxable activities;
  • accurate weighbridge records are maintained;
  • claims for relief from the levy are in accordance with current relevant law;
  • all agreements such as special schemes are up to date
  • irregularities are identified and appropriate action is taken within the law and regulations; and
  • information needs and sources are identified and there is enough reliable, relevant and timely information produced for effective management of the system.