Aggregates Levy: rates and reliefs
Please note: Aggregates Levy guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Rates and allowances: Aggregates Levy
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel, or rock) is commercially exploited.
Reliefs from Aggregates Levy
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Claim relief from Aggregates Levy for industrial and agricultural processes
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Claim bad debt relief for Aggregates Levy
Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.
If you apply an exempt process to aggregate
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.
