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Aggregates Levy
Tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom
From Wikipedia, the free encyclopedia
Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.[1]
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,[2] and was legislated for by part 2 of the Finance Act 2001.[3] Collection of the levy began on 1 April 2002.[4]
Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped.[5] The tax is intended to promote the use of recycled aggregate.[1]
Levy rate and receipts
Taxable aggregate has been taxed at a rate of 2.08 pounds sterling per tonne since 1 April 2025.[6]
| 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 |