Collection

Aggregates Levy: detailed information

Guidance about Aggregates Levy. Including registering, reporting and calculating the weight, record keeping, paying, and claiming reliefs.

• From: HM Revenue & Customs, HM Treasury and Environment Agency
• Published: 5 February 2024

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From 1 April 2026 Aggregates Levy will change, as it’s being devolved to Scotland.

Find out about Aggregates Levy devolution.

Register

• Check when Aggregates Levy applies
  • 26 February 2026
  • Guidance
• Register for Aggregates Levy
  • 26 February 2026
  • Guidance

Reporting

• Exempt aggregate and reporting it to HMRC
  • 1 October 2023
  • Guidance
• Completing your Aggregates Levy return
  • 26 February 2026
  • Guidance
• Send your Aggregates Levy return online
  • 26 February 2026
  • Guidance

Keep records

• Keeping records for Aggregates Levy
  • 17 April 2025
  • Guidance
• Calculate the weight of your aggregate for Aggregates Levy
  • 9 October 2020
  • Guidance

Rates and reliefs

• Rates and allowances: Aggregates Levy
  • 31 January 2024
  • Guidance
• Reliefs from Aggregates Levy
  • 6 January 2021
  • Guidance
• Claim relief from Aggregates Levy for industrial and agricultural processes
  • 9 October 2020
  • Guidance
• Claim bad debt relief for Aggregates Levy
  • 17 April 2025
  • Guidance
• If you apply an exempt process to aggregate
  • 9 October 2020
  • Guidance

Paying HMRC

• Pay Aggregates Levy
  • 31 March 2025
  • Guidance
• Aggregates Levy assessments, interest, penalties and appeals
  • 9 February 2017
  • Guidance

Manuals, forms and reference material

• Aggregates Levy manual
  • 12 December 2014
  • Guidance
• Aggregates Levy forms
  • 30 November 2014
  • Collection
• Aggregates Levy notices
  • 26 September 2014
  • Collection
• Check the list of businesses and sites registered for Aggregates Levy
  • 27 February 2026
  • Guidance

Published 5 February 2024