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HMRC internal manual

Aggregates Levy Guidance

Unjust enrichment: The reimbursement arrangements

The reimbursement provisions are covered in the Aggregates Levy Regulations 20 to 26 by the Aggregates Levy (General) Regulations 2002 (SI 2002/761).

They are not compulsory as they give those registered aggregates levy businesses who accept they would be unjustly enriched by receiving a tax refund a choice. They can either:

  • do nothing; or
  • claim the refund. If they do they must abide by the arrangement provisions and reimburse customers in a set manner, including signed undertakings (Regulation 26). But see AGL9250 when the arrangements do not apply.

Refunds must be made either in cash or by cheque, Regulation 22(c). Regulation 24 refers to persons (recipients). Recipients are the people who have for practical purposes borne the whole or part of the original amount overpaid by the aggregates levy operator.