Aggregates Levy

The 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 2.16 pounds sterling per tonne since 1 April 2026.

Aggregates Levy rates
Period Rate (£ per tonne)
1 April 2002–31 March 2008 1.60
1 April 2008–31 March 2009 1.95
1 April 2009–31 March 2024 2.00
1 April 2024–31 March 2025 2.03
1 April 2025–31 March 2026 2.08
since 1 April 2026 2.16
Aggregates Levy receipts
Tax year Receipts (£)
2002–03 247,000,000
2003–04 339,000,000
2004–05 334,000,000
2005–06 326,000,000
2006–07 321,000,000
2007–08 339,000,000
2008–09 334,000,000
2009–10 275,000,000
2010–11 288,000,000
2011–12 290,000,000
2012–13 265,000,000
2013–14 285,000,000
2014–15 342,000,000
2015–16 356,000,000
2016–17 407,000,000
2017–18 376,000,000
2018–19 367,000,000
2019–20 397,000,000
2020–21 359,000,000

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. ↑ "Scottish Aggregates Tax (SAT)". Revenue Scotland. Retrieved 2026-06-10.
  7. 1 2 "Rates and allowances: Aggregates Levy". GOV.UK. HM Revenue & Customs. 31 January 2024. Archived from the original on 25 July 2019. Retrieved 25 June 2026.
  8. ↑ "Environmental Taxes Bulletin historical rates". GOV.UK. HM Revenue & Customs. 27 June 2025. Retrieved 4 July 2025.
  9. ↑ 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.