Taxes in Europe Database v2
Finance Act 2001.
Arisings of virgin aggregate (rock, sand and gravel). There is a single rate of aggregates levy, chargeable per tonne.
Arisings of virgin aggregate (rock, sand and gravel).
There is a single rate of aggregates levy, chargeable per tonne.
There are exemptions from the levy for other quarried or mined products such as coal, metal ores, industrial minerals etc and for materials used in the production of lime and cement. Blocks of stone, including dimension stone, building stone, flagstones and slates are outside the scope of the levy. Aggregates used in prescribed industrial or agricultural processes are relieved as are exports of aggregate (imports are taxed upon their first sale or use in the UK). Also, there are exemptions for any aggregate necessarily arising from the dredging of marine navigation channels and inland waterways, road and rail improvement, maintenance or construction and building construction; the spoil / waste from (or other by-products or) any industrial combustion process or the smelting or refining of metals; drill cuttings and excavation of highways for utility work.
Aggregates made into specific processed products in Northern Ireland were eligible for 80% relief from April 2003. This relief was extended to all aggregate originating from, and exploited in, Northern Ireland from April 2004. This relief was suspended with effect 1 December 2010.
Some of the exemptions described here have been temporarily suspended. (as per this Written Ministerial Statement: http://www.theyworkforyou.com/wms/?id=2013-09-13a.65WS.1)
Currently taxable at GBP 2.00 per tonne throughout the UK.
Payment is usually required by the last working day of the month following the end of the return period.
Once a quarry operator is registered for the levy, they are required to submit an aggregates levy return and make payment of the levy liability established by that return. A return will normally cover a three month period. However, operators may apply to vary these. Payment may be by credit transfer, direct debit or cheque.