Send your Aggregates Levy return online
Use this service to submit your Aggregates Levy return to HMRC.
Use this service to submit your Aggregates Levy return (AL100) if you’re registered for the levy.
Online services may be slow during busy times. Check if there are any problems with this service.
Before you start
You’ll need the Government Gateway user ID and password you used when you registered for the levy, and your Aggregates Levy registration number. If you do not have a user ID, you can create one when you use the service.
Check the:
- information you should include in your return
- rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited
Send a return as an agent or representative
Agents or personal representatives can also use this service.
Agents will need their access code and their client’s Aggregates Levy registration number.
Over or under-declarations
Before you correct any over or under-declarations on your return, find out what to do if you discover an error on your return.
Contact HMRC if you need help submitting your return.
Updates to this page
Last updated 28 March 2024 + show all updates
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Information about the current rate of Aggregates Levy has been added.
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First published.