Aggregates Levy 7 day delayed payment scheme
Check how the delayed payment scheme works.
You can pay the Aggregates Levy you declare on your returns 7 days after the due date if you pay by Direct Debit.
The conditions of this delayed payment scheme have the force of law under regulation 8(4) of The Aggregates Levy (General) Regulations 2002.
Conditions of the scheme
HMRC must receive your Aggregates Levy returns by the due date.
We will take the payment from your account on the seventh day after the due date, or the next banking day after that if the seventh day is not a banking day. If your return is delayed we may take the payment later.
We will normally only take the amount owing on your Aggregates Levy account if it has a credit balance when we process your return.
You should not pay the amount declared on your Aggregates Levy return by any other means unless you have cancelled the Direct Debit and told us in good time.
We only use Direct Debit for Aggregates Levy return payments. You should pay any other Aggregates Levy debts, such as assessments or penalties, by a different method.
If the Direct Debit fails or is paid late you may receive a penalty and penalty interest from the day after the due date to the day before you pay. We will not do this if it is because of our error.
You must tell us about any changes in your business that affect your payment of Aggregates Levy by Direct Debit, such as a change of address.
Find out how to pay Aggregates Levy by Direct Debit.