We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Find out what is exempt from Aggregates Levy and if you need to report it to us.
Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy.
Aggregate agricultural accounts for the United Kingdom, including total income from farming.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
Guidance about Aggregates Levy. Including registering, reporting and calculating the weight, record keeping, paying, and claiming reliefs.
Guidance on the planning for mineral extraction in plan making and the application process.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).