Guidance
Check when Aggregates Levy applies
Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay.
Document details
- Link to document on publisher's website
- Check when Aggregates Levy applies from HM Revenue and Customs
- Document type
- Guidance
- Date published
- 9 October 2020
- Last updated
- 1 October 2023
- Published by
- HM Revenue and Customs
Regulatory topics
- Aggregates
- Waste
- Tax rates
- Sand
- Gravel
- Rock