DMBM537030 - Debt and return pursuit: Environmental Taxes: Aggregate Levy (AL): Earliest date for enforcement of an AL debt
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Earliest date for enforcement of AL debt
Most businesses render returns and pay levy quarterly. A return must be filed and paid by the last working day of the month immediately following the end of the relevant accounting period (Regulation 6 (2) and Regulation 8 (1) of the Aggregates Levy (General) Regulations 2002 [S.I. 2002/761]). Where the due date is not a working day, the date is changed to the last working day before that day.
Businesses paying by direct debit are given an additional 7 days to pay (Regulation 8(3)of the Regulations). The Central Collection Unit (CCU) (AL) sends out AL returns approximately 10 days before the end of the accounting period.
Seven days after the due date (the last working day), CCU (AL), issues a prime assessment in the absence of a return. There is provision for additional assessments. If a trader makes a voluntary disclosure and the amount of levy involved is more than £2000 the officer will issue an assessment that will generate a Notice of Voluntary Disclosure to the debtor. Assessments are subject to review and appeal.
The enforcement timetable for civil recovery of an AL debt is generally:
| Return | Due date + 1 |
| Assessment issued in absence of a return | 46 days from date of issue |
| Assessment issued in the absence of an acceptable return / officers assessment | 46 days from date of issue |
| Assessment reduced or increased on review or on appeal to tribunal | 31 days from the original date of issue |
| Interest | 46 days from date of issue |
| Civil penalty | 46 days from date of issue |