Environmental guidance for your business in Northern Ireland & Scotland

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

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Permits

NIEA - Apply online

SEPA - Application forms