Aggregates Levy - Misplaced Pages

Tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom

Taxation in the United Kingdom

UK Government Departments
HM Treasury HM Revenue and Customs
UK Government
VAT Income tax PAYE National Insurance Health and Social Care Levy (proposal abolished) Corporation tax Capital gains tax Motoring taxes Inheritance tax Stamp Duty Stamp Duty Reserve Tax Stamp Duty Land Tax Annual Tax on Enveloped Dwellings Insurance Premium Tax Air Passenger Duty Petroleum Revenue Tax Aggregates Levy Various alcohol- and gambling-related duties Bingo Duty Climate Change Levy Landfill tax Machine Games Duty Tobacco Duty Vehicle Excise Duty
Scottish Government
Revenue Scotland Scottish income tax Land and Buildings Transaction Tax Scottish Landfill Tax Air Departure Tax
Welsh Government
Taxation in Wales Welsh Revenue Authority Welsh Rates of Income Tax Land Transaction Tax Landfill Disposals Tax
Local Government
Council Tax Domestic rates in Northern Ireland Business rates in England Business rates in Wales Business rates in Scotland Business rates in Northern Ireland
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Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.

History

The Aggregates Levy was introduced in 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.

Receipts

Taxable aggregate has been taxed at a rate of 2 pounds sterling per tonne since 1 April 2009. From 1 April 2002 to 31 May 2008, it was levied at £1.60 per tonne, and from 1 April 2008 to 30 May 2009, at £1.95 per tonne.

**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

^ Porter, Steven (23 August 2019). "Aggregates levy in the UK". Pinsent Masons. Archived from the original on 3 March 2021. Retrieved 14 June 2021.
"Aggregates levy". British Marine Aggregate Producers Association. Archived from the original on 30 August 2018. Retrieved 14 June 2021.
"Rates and allowances: Aggregates Levy". GOV.UK. HM Revenue & Customs. 1 April 2021. Archived from the original on 25 July 2019. Retrieved 14 June 2021.
^ "Aggregates Levy Historic Duty Rates". GOV.UK. HM Revenue & Customs. 10 June 2021. Archived from the original on 15 June 2021. Retrieved 14 June 2021.
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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