Environmental taxes, reliefs and schemes for businesses
Aggregates Levy
This is a tax on sand, gravel and rock that鈥檚 either been:
- dug from the ground
- dredged from the sea in UK waters
- imported
What you need to do
You must register with HM Revenue and Customs (HMRC)鈥嬧€� if your business commercially exploits aggregate in the UK, for example if you鈥檙e a quarry or borrow pit operator.
Every quarter, you must tell HMRC how much aggregate you鈥檝e produced or sold.
How much you pay
You pay tax of 拢2.08 per tonne of sand, gravel or rock. You pay less on smaller amounts, for example 拢1.04 on half a tonne. You still pay tax if you import the materials.
Reliefs
You can get tax relief if you export aggregate or use it in some industrial or agricultural processes. Find out how to claim tax relief.
Exemptions
Certain materials, for example clay and slate, and certain products from other types of extraction are exempt from Aggregates Levy. Find out what is exempt and how to report it to HMRC.
If you need more help
There鈥檚 more detailed guidance on Aggregates Levy or you can contact the helpline.