Aggregates Levy

Services

  1. Environmental taxes, reliefs and schemes for businesses

    Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact

  2. Register for Aggregates Levy

    Use both forms AL1 and AL1A to register for Aggregates Levy if you commercially exploit aggregate.

  3. Appoint a tax representative for Aggregates Levy (AL5)

    You can appoint a tax representative to meet the your obligations for Aggregates Levy if you're not resident in the UK.

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Guidance and regulation

  1. Send your Aggregates Levy return online
  2. Pay environmental taxes
  3. Excise Notice AGL1: Aggregates Levy
  4. Excise Payment Security System (EPSS): authorisation criteria
  5. Aggregates Levy: rates and reliefs
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Policy papers and consultations

  1. Aggregates Levy: reinstatement of exemptions
  2. Aggregates Levy: credits in Northern Ireland
  3. Aggregates Levy: suspension of exemptions 2014
  4. Aggregates levy: suspension of exemptions
  5. Finance bill 2014: Aggregates levy exemptions
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Explore these sub-topics

  1. Payments and reliefs (aggregates levy)