|Aggregates Levy||HMRC notices|
The Aggregates Levy was introduced in the UK on 1 April 2002. The Aggregates Levy is a tax on the commercial exploitation of rock, sand and gravel that is dug from the ground or dredged from the sea in UK waters together with whatever substances are incorporated in the rock, gravel or sand or naturally occur mixed with it. The levy is currently charged at a flat rate of £2 per tonne. There are a number of exemptions and exclusions.
The Aggregates Levy is relevant to quarry operators and other extractors of rock, sand and gravel, including operators of dredgers, importers of aggregate and others who commercially exploit aggregate as well as other businesses involved in the construction industry and users of minerals for agricultural and industrial purposes.
HMRC has published an updated version of Notice AGL1: Aggregates Levy. The notice provides a general guide to the aggregates levy. The main change is that from January 2017, returns can be accessed online. Agents continue to be able to submit returns on behalf of their clients when authorised to do so. As part of the change HMRC is issuing new 15 digit registration numbers to Aggregates Levy businesses to ensure compatibility with the new system. No new registration is required but the number must be used when communicating with HMRC.