Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.
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, and was legislated for by part 2 of the Finance Act 2001. Collection of the levy began on 1 April 2002.
Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped. The tax is intended to promote the use of recycled aggregate.
In Scotland it was replaced by the devolved Scottish Aggregates Tax from 1 April 2026.
Levy rate and receipts Taxable aggregate has been taxed at a rate of per tonne since 1 April 2026. +Aggregates Levy ratesPeriodRate (£ per tonne)1 April 2002–31 March 20081.601 April 2008–31 March 20091.951 April 2009–31 March 20242.001 April 2024–31 March 20252.031 April 2025–31 March 20262.08since 1 April 20262.16
+Aggregates Levy receiptsTax yearReceipts (£)2002–03247,000,0002003–04339,000,0002004–05334,000,0002005–06326,000,0002006–07321,000,0002007–08339,000,0002008–09334,000,0002009–10275,000,0002010–11288,000,0002011–12290,000,0002012–13265,000,0002013–14285,000,0002014–15342,000,0002015–16356,000,0002016–17407,000,0002017–18376,000,0002018–19367,000,0002019–20397,000,0002020–21359,000,000
References