Guidance and regulation

Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.

• From: HM Revenue & Customs
• Updated: 1 October 2023

Use this service to submit your Aggregates Levy return to HMRC.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.

• From: HM Revenue & Customs
• Updated: 31 January 2024

• Rates and allowances — Aggregates Levy

  You will need to register for the levy if you exploit, or intend to…

Find out what is exempt from Aggregates Levy and if you need to report it to us.

• From: HM Revenue & Customs
• Updated: 1 October 2023

Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.

• From: HM Revenue & Customs
• Updated: 9 October 2020

Use this list to check if an aggregates producer or importer is registered for Aggregates Levy.

• From: HM Revenue & Customs
• Updated: 5 February 2024

Check if you need to register for Aggregates Levy and change your registration details.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Find out how to complete and send your Aggregates Levy return and correct any errors.

• From: HM Revenue & Customs
• Updated: 9 October 2020

Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.

• From: HM Revenue & Customs
• Updated: 2 March 2021

Check the availability and any issues affecting the Aggregates Levy online service.

• From: HM Revenue & Customs
• Updated: 6 February 2024

Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.

• From: HM Revenue & Customs
• Updated: 9 October 2020

Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.

• From: HM Revenue & Customs
• Updated: 9 February 2017

Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.

• From: HM Revenue & Customs
• Updated: 20 December 2016

Check how you can claim relief, including exported aggregate and industrial and agricultural processes.

• From: HM Revenue & Customs
• Updated: 6 January 2021

Find out when the Aggregates Levy does not apply to the intended products of an exempt process.

• From: HM Revenue & Customs
• Updated: 9 October 2020

Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader.

• From: HM Revenue & Customs
• Updated: 6 April 2019

Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.

• From: HM Revenue & Customs
• Updated: 25 September 2018

Interim guidance about the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.

• From: HM Revenue & Customs
• Updated: 19 March 2014

Find out how to pay Aggregates Levy and the time it takes for payments to reach HMRC.

• From: HM Revenue & Customs
• Updated: 18 February 2022

Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond

• From: HM Revenue & Customs
• Updated: 7 January 2013