Guide

Environmental taxes, reliefs and schemes for businesses

Last updated: 16 June 2017

Aggregates Levy

This is a tax on sand, gravel and rock that's either been:

  • dug from the ground
  • dredged from the sea in UK waters
  • imported

What you need to do

You must register with HM Revenue and Customs (HMRC) if your business exploits aggregate in the UK, eg 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 pay less on smaller amounts, eg £1 on half a tonne. You still pay tax if you import the materials.

Reliefs

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

Exemptions

Certain materials are excluded from the tax, eg soil, vegetable or other organic matter.

If you need more help

There's more detailed guidance on Aggregates Levy or you can contact the helpline.

Environmental taxes, reliefs and schemes for businesses
Aggregates Levy