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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.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.
You must register for the levy if for commercial purposes you: exploit…
How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC.
Check if you need to register for Aggregates Levy and change your registration details.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit.
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.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
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 how to use your Aggregates Levy account, what records you must keep and how long to keep them.
Check the availability and any issues affecting the Aggregates Levy online service.
Check how the delayed payment scheme works.
Public access to Aggregates Levy guidance used internally by HM Revenue and Customs (HMRC).
Use this list to check if an aggregates producer or importer is registered for Aggregates Levy.
Interim guidance about the suspension of exemptions, exclusions and reliefs from the Aggregates Levy.
Employers and traders, HM Revenue and Customs (HMRC) may ask for a deposit or bond
Do not include personal or financial information like your National Insurance number or credit card details.
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