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 £2.03 per tonne of sand, gravel or rock. You still pay tax if you import the materials.
The tax rate will increase to £2.08 per tonne from 1 April 2025.
Reliefs
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.
Exemptions
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.
There is a problem
Thanks for your feedback