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Generic Tax Name Aggregates levy
Tax name in the national language Aggregates levy
Tax name in English Aggregates levy
Member State UK-United Kingdom
Tax in force since 2002/04/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Finance Act 2001.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

UK.

 
Taxpayers

Quarry operators.

 
Tax object and basis of assessment

Arisings of virgin aggregate (rock, sand and gravel).

There is a single rate of aggregates levy, chargeable per tonne.

 
Deductions, Allowances, Credits, Exemptions

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)

 
Rate(s) Structure

Currently taxable at GBP 2.00 per tonne throughout the UK.

 
Tax due date

Payment is usually required by the last working day of the month following the end of the return period.

 
Tax collector

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.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214am

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 264.00 GBP 0.02
2011 289.00 GBP 0.02
2010 289.00 GBP 0.02
2009 275.00 GBP 0.02
2008 334.00 GBP 0.02
2007 339.00 GBP 0.02
2006 321.00 GBP 0.02
2005 327.00 GBP 0.03
2004 328.00 GBP 0.03
2003 340.00 GBP 0.03
2002 213.00 GBP 0.02

Comments