Aggregates Levy: rates and reliefs
Rates and reliefs for Aggregates Levy and how to claim.
Please note: Aggregates Levy guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel, or rock) is commercially exploited.
Check how you can claim relief, including exported aggregate and industrial and agricultural processes.
Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy.
Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate.
Find out when the Aggregates Levy does not apply to the intended products of an exempt process.