Aggregates Levy: payments and reliefs

Please note: Aggregates Levy guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Reliefs from Aggregates Levy from 1 January 2021
Check how you can claim relief, including exported aggregate and industrial and agricultural processes

Aggregates Levy: rates and reliefs before 1 January 2021
Find out if and how much Aggregates Levy you should pay as a commercial digger, dredger or importer of aggregate in the UK