Aggregates Levy

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Services

• Environmental taxes, reliefs and schemes for businesses

  Find out about green taxes for businesses - tax relief for becoming more energy efficient and schemes for off-setting your environmental impact.

• Appoint a tax representative for Aggregates Levy (AL5)

  You can appoint a tax representative to meet your obligations for Aggregates Levy if you're not resident in the UK.

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Guidance and regulation

• Send your Aggregates Levy return online
  • Detailed guide
  • 28 March 2024
  • HM Revenue & Customs
• Check when Aggregates Levy applies
  • Detailed guide
  • 1 October 2023
  • HM Revenue & Customs
• Register for Aggregates Levy
  • Detailed guide
  • 28 March 2024
  • HM Revenue & Customs
• Rates and allowances: Aggregates Levy
  • Guidance
  • 31 January 2024
  • HM Revenue & Customs
• Exempt aggregate and reporting it to HMRC
  • Detailed guide
  • 1 October 2023
  • HM Revenue & Customs

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Research and statistics

• HMRC tax receipts and National Insurance contributions for the UK
  • 20 December 2024
  • HM Revenue & Customs
  • National statistics
• Environmental Taxes Bulletin
  • 28 June 2024
  • HM Revenue & Customs
  • National statistics
• Quality report: Environmental Taxes Bulletin
  • 21 October 2022
  • HM Revenue & Customs
  • Official statistics
• Quality report: Aggregates Levy Bulletin
  • 7 June 2021
  • HM Revenue & Customs
  • Official statistics

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Policy papers and consultations

• Proposals on the treatment of aggregate removed during construction works
  • 30 November 2021
  • HM Revenue & Customs
  • Consultation outcome
  • Date closed 15 June 2021
• Changes to the Aggregates Levy rate from 1 April 2024
  • 22 November 2023
  • HM Revenue & Customs
  • Policy paper
• Aggregates Levy - exemption changes
  • 15 March 2023
  • HM Revenue & Customs
  • Policy paper
• Aggregates Levy: changes to exemptions
  • 20 July 2022
  • HM Revenue & Customs
  • Policy paper
• Aggregates Levy: reinstatement of exemptions
  • 8 July 2015
  • HM Revenue & Customs
  • Policy paper

See more policy papers and consultations in this topic

Organisations

• HM Revenue & Customs
• HM Treasury
• Department for Energy Security & Net Zero

• Environment Agency

Explore sub-topics

• Payments and reliefs (aggregates levy)