We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This measure makes changes in preparation for devolution of the Levy from 1 April 2026.
Who is likely to be affected Quarrying and other businesses supplying or…
This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.
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.
Who is likely to be affected Businesses involved in construction and civil…
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.
This Tax Information and Impact Note is about Aggregates Levy in Northern Ireland.
This Tax Information and Impact Note explains the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
Aggregates levy: suspension of exemptions
The government has published draft legislation on exemptions to the aggregates levy.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).