Aggregates levy

The aggregates levy is a tax on rock, gravel and sand that is extracted for sale in the UK.

The tax was introduced:

• because mining and dredging rock, gravel and sand has an impact on the environment
• to encourage the use of alternative materials, such as recycled aggregates.

What you must do

If you mine, quarry, dredge or import rock, gravel or sand for sale you must:

• register for the aggregates levy with HM Revenue and Customs (HMRC)
• pay £2.00 per tonne of rock, gravel or sand that you mine, quarry, dredge or import for sale
• submit a return to HMRC every three months, or annually if agreed with the HMRC
• keep records about the levy, including accounts and invoices.

There are some exemptions, for example if you use limestone to produce lime or cement.

Further information on the aggregates levy

• HMRC: Aggregates levy introduction
• Scottish Government: Aggregates levy funding in Scotland