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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Aggregates Levy: penalty for failure to provide security

Section 26(3) of the Finance Act 2001 provides

A person who is responsible for any aggregate being subjected to commercial exploitation in the United Kingdom is guilty of an offence if, at the time it is so subjected-

(a) he has been required to give security under this section; and  

(b) he has not complied with that requirement.  

Section 26(4) of the Act provides

A person guilty of an offence under this section shall be liable, on summary conviction, to a penalty of level 5 on the standard scale.

Under section 37 of the Criminal Justice Act 1982 (as amended by Section 17(1) of the Criminal Justice Act 1991), a penalty of level 5 is currently £5,000.