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.

My Year at NetRegs, A reflection on my time as an intern with the NetRegs team at SEPA. An overview of all the activities and projects I had the opportunity to participate in during my Bright Green Environmental Placement.
A day with Hydrology, SEPA's hydrometry unit is responsible for around 400 gauging stations and 350 rainfall monitoring sites. River gauging stations are important as they allow river levels to be monitored so flood events can be predicted and flood warnings sent out.