Taxation in the United Kingdom
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Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.[1]

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.[2] The tax is intended to promote the use of recycled aggregate.[1]

Receipts

Taxable aggregate has been taxed at a rate of 2 pounds sterling per tonne since 1 April 2009.[3][4] 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.[4]

Aggregates Levy receipts
Tax year Receipts (£)[5]
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. ^ a b 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. ^ "Aggregates levy". British Marine Aggregate Producers Association. Archived from the original on 30 August 2018. Retrieved 14 June 2021.
  3. ^ "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.
  4. ^ a b "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.
  5. ^ 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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