Policy papers and consultations

This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.

• From: HM Revenue & Customs
• Updated: 22 November 2023

• Increases to the Aggregates Levy rate from 1 April 2024

  Who is likely to be affected Businesses in the UK who quarry, dredge or…

This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.

• From: HM Revenue & Customs
• Updated: 15 March 2023

• Aggregates Levy: changes affecting aggregate from construction sites

  Who is likely to be affected Businesses involved in construction and civil…

This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.

• From: HM Revenue & Customs
• Updated: 20 July 2022

• Aggregates Levy: changes affecting aggregate from construction sites

  Who is likely to be affected Businesses involved in construction and civil…

• Draft legislation accessible version

  1 Aggregates levy: exemptions (1) Part 2 of FA 2001 (aggregates levy) is…

We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.

• From: HM Revenue & Customs
• Updated: 30 November 2021

This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.

• From: HM Revenue & Customs
• Updated: 8 July 2015

This Tax Information and Impact Note is about Aggregates Levy in Northern Ireland.

• From: HM Revenue & Customs
• Updated: 10 December 2014

This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.

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

Aggregates levy: suspension of exemptions

• From: HM Revenue & Customs
• Updated: 19 December 2013

The government has published draft legislation on exemptions to the aggregates levy.

• From: HM Revenue & Customs and 1 others
• Updated: 18 December 2013