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Aggregates Levy

 Aggregates levy is a tax on the use of rock, sand, and gravel for commercial purposes like building roads and houses.

What you need to do

You must register with HM Revenue and Customs (HMRC) if your business exploits aggregate in the UK, for example if you're a quarry operator.

Every quarter, you must tell HMRC how much aggregate you've produced or sold.

How much you pay

You pay tax of £2 per tonne of sand, gravel or rock. You still pay tax if you import the materials.


You can get tax relief if you export aggregates or use them in some industrial or agricultural processes. If you do not use the material as aggregate it may be eligible for relief.


Certain materials are excluded from the Aggregates Levy, for example soil, vegetable or other organic matter.

If you need more help

Read more detailed guidance on the Aggregates Levy.

You can also call the Aggregates Levy helpline.

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