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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: Aggregate Levy (AL): Who is liable? The registered person

The person liable to pay AL is the registered person.

The registered person

Section 16 (3) of the Finance Act 2001, provides:

“The person charged with the levy arising on any occasion on a quantity of aggregatesubjected to commercial exploitation shall be the person responsible for its being sosubjected on that occasion.”

This person is required to register for AL (there is no registration threshold) (s.24 ofthe Act). The registered person must account for and pay AL (s.25 (1) of the Act). If theperson making taxable supplies is not resident in the United Kingdom, that person must,nevertheless, register for AL.