Aggregates Levy

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Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom. [1]

Contents

History

The introduction of a levy on the commercial exploitation of aggregates in the UK was announced in March 2000 at the 2000 United Kingdom budget, [2] and was legislated for by part 2 of the Finance Act 2001. [3] Collection of the levy began on 1 April 2002. [4]

Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped. [5] The tax is intended to promote the use of recycled aggregate. [1]

Levy rate and receipts

Taxable aggregate has been taxed at a rate of 2.08 pounds sterling per tonne since 1 April 2025. [6]

Aggregates Levy rates [6] [7]
PeriodRate (£ per tonne)
1 April 2002–31 March 20081.60
1 April 2008–31 March 20091.95
1 April 2009–31 March 20242.00
1 April 2024–31 March 20252.03
since 1 April 20252.08
Aggregates Levy receipts [8]
Tax yearReceipts (£)
2002–03247,000,000
2003–04339,000,000
2004–05334,000,000
2005–06326,000,000
2006–07321,000,000
2007–08339,000,000
2008–09334,000,000
2009–10275,000,000
2010–11288,000,000
2011–12290,000,000
2012–13265,000,000
2013–14285,000,000
2014–15342,000,000
2015–16356,000,000
2016–17407,000,000
2017–18376,000,000
2018–19367,000,000
2019–20397,000,000
2020–21359,000,000

References

  1. 1 2 Porter, Steven (23 August 2019). "Aggregates levy in the UK". Pinsent Masons . Archived from the original on 3 March 2021. Retrieved 14 June 2021.
  2. ↑ Budget 2000 (PDF). gov.uk (Report). The Stationery Office Ltd. March 2000. ISBN   0105567256. HC 346. Retrieved 4 July 2025.
  3. ↑ "Finance Act 2001 (2001 c. 9), part 2: Aggregates Levy". legislation.gov.uk . The National Archives. 11 May 2001. Retrieved 4 July 2025.
  4. ↑ "The Finance Act 2001, section 16, (Appointed Day) Order 2002: Article 2", legislation.gov.uk , The National Archives, 25 March 2002, SI 2002/809 (art. 2), retrieved 4 July 2025
  5. ↑ "Aggregates levy". British Marine Aggregate Producers Association. Archived from the original on 30 August 2018. Retrieved 14 June 2021.
  6. 1 2 "Rates and allowances: Aggregates Levy". GOV.UK . HM Revenue & Customs. 31 January 2024. Archived from the original on 25 July 2019. Retrieved 4 July 2025.
  7. ↑ "Environmental Taxes Bulletin historical rates". GOV.UK . HM Revenue & Customs. 27 June 2025. Retrieved 4 July 2025.
  8. ↑ Clark, D. (11 May 2021). "Aggregate levy tax receipts in the United Kingdom from 2002/03 to 2020/21". Statista . Archived from the original on 10 March 2021. Retrieved 14 June 2021.
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