Debt and return pursuit: Environmental Taxes: Aggregate Levy (AL): What is Aggregate Levy (AL)
Aggregates levy (AL) is an environmental tax. It is under the collection and management of the Commissioners of Revenue and Customs (section 5 (1) (b) of the Commissioners for Revenue and Customs Act 2005).
Its object is to address the environmental costs associated with quarrying operations (noise, dust, visual intrusion, loss of amenity and damage to biodiversity) by reducing the demand for aggregate, by taxation, thereby encouraging the use of alternative materials where possible.
It is a one stage non-deductible tax (unlike VAT, it may not be reclaimed as input tax). Its administration by us mirrors, as far possible, administration of the other environmental taxes (landfill tax and climate change levy).
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