Calculate the weight of your aggregate for Aggregates Levy
Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
You must weigh your aggregate using a weighbridge when you commercially exploit it. In some circumstances you may need an approved method for calculating the weight of your aggregate. This may be if you:
- are unable to use a weighbridge
- mix taxable and non-taxable aggregate
- add water to aggregate after extraction
If you contact HMRC with a proposed method, you must not use it until we have approved it in writing.
How to calculate the weight of your aggregate
If you operate a site with a weighbridge you must use it to calculate the weight of your aggregate.
If you do not have access to a weighbridge, or your weighbridge is broken, you should contact us with your proposed method for weighing aggregate.
The rest of this section and the section on calculating a discount for added water have the force of law under regulation 3(2) of the Aggregates Levy (General) Regulations 2002.
Weighbridges or weighing machines must comply with the relevant weights and measures legislation.
You should keep your weighbridge tickets as records for your Aggregates Levy account.
Calculate a discount for added water
You can discount water that you have added to your aggregate after you obtained it. You can calculate a discount for water added through:
- washing
- dust dampening
Where you make an allowance to your customer for the water content of the aggregate you may discount the same amount when calculating the weight of taxable aggregate.
Use a standard percentage to calculate added water
You can use our standard percentages rather than weighing your aggregate before and after it’s washed. You can only use these percentages to calculate added water from washing, not from dust dampening.
The percentages are:
- 7% for sand
- 4% for rock
- 3.5% for gravel
Use an exact percentage of water
You can propose a more exact percentage of added water for both dust dampening and washing. You’ll need to give us evidence of the weight of the water added to your aggregate.
You will also need to test the water content of your aggregate on a regular basis and report significant changes to us.
Weighing mixed aggregate
You need to contact us with your proposed method if you mix taxable aggregate with:
- exempt aggregate
- non-taxable material
- aggregate that has already been taxed
Below are examples, but your scheme may be different from these.
Example 1
- Rock, sand or gravel - tonnes mixed
- Less non-taxable aggregate (for example, recycled materials)
- Less already taxed aggregates = taxable tonnes
Example 2
- Asphalt: aggregate mixed with bitumen, exempt aggregate and already taxed aggregate - tonnes mixed
- Less non-taxable material, for example, bitumen
- Less non-taxable aggregates, for example, recycled materials
- Less already taxed aggregates = taxable tonnes
Example 3
- Ready mix concrete or mortar - cubic metres of concrete mixed
- Multiply by conversion factor (to be agreed with us) = tonnes
- Less exempt aggregates (for example, blast-furnace slag)
- Less already taxed aggregate = taxable tonnes
Example 4
Use recipe codes at the weighbridge and apply to each transaction. If you are using stock records to determine any of the above you should take into account opening and closing stock.
Where to send your proposal
You should send your proposal for an approved method of calculating the weight of your aggregate with any supporting information to environmentaltaxesuofe@hmrc.gov.uk
In the subject line of your email put “Aggregates Levy – Proposed Calculation Method”.
In the body of your email give your:
- name
- Aggregates Levy registration number
- contact details
Alternatively, you may post your proposal to:
HM Revenue & Customs
Environmental Taxes (Aggregates Levy)
Warkworth House
Room 3201
Benton Park View
Newcastle upon Tyne
NE98 1ZZ