Environmental taxes, reliefs and schemes for businesses
Aggregates Levy
This is a tax on sand, gravel and rock that’s either been:
- dug from the ground
- dredged from the sea in UK waters
- imported
What you need to do
You must register with HM Revenue and Customs (HMRC) if your business exploits aggregate in the UK, for example if you’re a quarry operator.
Every quarter, you must tell HMRC how much aggregate you’ve produced or sold.
How much you pay
You pay tax of £2.03 per tonne of sand, gravel or rock. You pay less on smaller amounts, for example £1.015 on half a tonne. You still pay tax if you import the materials.
Reliefs
You can get tax relief if you export aggregates or use them in some industrial or agricultural processes. If you do not use the material as aggregate it may be eligible for relief.
Exemptions
Certain materials are excluded from the tax, for example soil, vegetable or other organic matter.
If you need more help
There’s more detailed guidance on Aggregates Levy or you can contact the helpline.