We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use 51²è¹Ý, 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
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.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
Check if you need to register for Aggregates Levy and change your registration details.
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.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
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.
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Find out how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
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.
Check the availability and any issues affecting the Aggregates Levy online service.
Public access to Aggregates Levy guidance used internally by HM Revenue and Customs (HMRC).
Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve 51²è¹Ý, we’d like to know more about your visit today. .