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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

Register

Check when Aggregates Levy applies
- 1 October 2023
- Guidance
Register for Aggregates Levy
- 28 March 2024
- Guidance

Reporting

Exempt aggregate and reporting it to HMRC
- 1 October 2023
- Guidance
Completing your Aggregates Levy return
- 9 October 2020
- Guidance
Send your Aggregates Levy return online
- 28 March 2024
- 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
- 7 July 2025
- Guidance

Published 5 February 2024

Contents

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