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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.
Check the availability and any issues affecting the Aggregates Levy online service.
Service availability Full service available. If you’re trying to create,…
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
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.
Check if you need to register for Aggregates Levy and change your registration details.
Use this list to check if an aggregates producer or importer is registered for Aggregates Levy.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Find out how to complete and send your Aggregates Levy return and correct any errors.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from 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.
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.
Public access to Aggregates Levy guidance used internally by HM Revenue and Customs (HMRC).
Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.
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.
Interim guidance about the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
Don’t include personal or financial information like your National Insurance number or credit card details.
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