HM Revenue & Customs administers the Aggregates Levy, an environmental tax on extracted aggregates, and periodically reviews exemptions to the levy. Recent changes effective from April 2024 adjusted the levy rate and exemption scope, including provisions affecting aggregates from construction and demolition sites. The policy remains under review to assess interactions with biodiversity net gain requirements.
In response to: Changes to the Aggregates Levy rate from 1 April 2024
This tax information and impact note confirms the new rate of Aggregates Levy for tax year 2024 to 2025.
In response to: Aggregates Levy - exemption changes
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
In response to: Aggregates Levy: changes to exemptions
This measure introduces changes affecting aggregate returned to the land at its original site and aggregate dug as a by-product of construction.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
We welcome views on proposed changes to the treatment of aggregate extracted in connection with some types of construction.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
A consultation on whether to extend the exemptions to the Aggregate Levy to include aggregate extracted when laying utility pipes.
This brief clarifies HM Revenue and Customs policy concerning the interpretation of aggregates levy industrial and agricultural processes relief code 018 in relation to asphalt.
This tax information and impact note applies to businesses that have been paying Aggregates Levy since 1 April 2014.