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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Debt and return pursuit - Environmental Taxes: Aggregate Levy (AL): Power to take recovery action for an AL debt

Aggregates levy shall be recoverable as a debt due to the Crown (paragraph 1 of Schedule 5 to the Finance Act 2001).

Amounts assessed (including penalties and interest) are deemed to be amounts of AL and may, therefore, be recovered as debts due to the Crown.

Debts due to the Crown

The legislation for Environmental Taxes can be found in DMBM450140.