Environmental guidance for your business in Northern Ireland & Scotland

The aggregates levy

The aggregates levy: a tax on aggregates from quarries or mines.

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

SEE ALSO: Mining and quarrying sector guidance Managing solids in discharges from mines or quarries

Whats new on NetRegs

  • Waste – Duty of Care Roles and Responsibilities

    The Northern Ireland Environment Agency has published a short guide to the duty of care responsibilities including advice and information for waste producers, carriers and those accepting, storing and treating waste.



  • EIA (Agriculture) Regulations for Northern Ireland

    Any person intending to alter the use or management of areas of uncultivated or semi-natural land must obtain prior approval from the Department of Agriculture, Environment and Rural Affairs (DAERA).

    Read more on the DAERA website

  • Guidance from your environmental regulator

    Regulator logos

  • 9 NEW GPPs (Guidance for Pollution Prevention) available now

    The NetRegs team at SEPA, in partnership with The Northern Ireland Environment Agency, Natural Resources Wales and a number of industry bodies have produced 9 new GPPs to replace out of date PPGs. More are coming! Check the available topics

  • New guidance

    New guidance for Start-ups, charities and community projects


NetRegs on NetRegs on youTube

View our latest videos & subscribe to our channel.

NetRegs Update Newsletter

Free monthly email newsletter with environmental updates for Northern Ireland and Scotland

Sign up for free today!


NIEA - Apply online

SEPA - Application forms