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Use this service to submit your Aggregates Levy return to HMRC.
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Check if you need to register for Aggregates Levy and change your registration details.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Find out how to complete and send your Aggregates Levy return and correct any errors.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Use this list to check if an aggregates producer or importer is registered for Aggregates Levy.
Public access to Aggregates Levy guidance used internally by HM Revenue and Customs (HMRC).
Check the availability and any issues affecting the Aggregates Levy online service.
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.
Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.
Find out what happens when HMRC may ask for a security bond for Corporation Tax if you're an employer or trader.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Don’t include personal or financial information like your National Insurance number or credit card details.
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