Send your Aggregates Levy return online
Use this service to submit your Aggregates Levy return to HMRC.
- From:
- HM Revenue & Customs
- Published
- 18 September 2018
- Last updated
-
2826MarchFebruary20242026 — See all updates
Use this service to submit your Aggregates Levy return (AL100) if you’re registered for the levy.
Online services may be slow during busy times. Check if there are any problems with this service.
From 1 April 2026 Aggregates Levy will change, as it’s being devolved to Scotland.
Find out about Aggregates Levy devolution.
Before you start
You’llYou’ll need need the Governmentsign Gatewayin userdetails ID and password you used whento youregister registered for the levy, and your Aggregates Levy registration number. If you do not have asign userin ID,details, you can create onethem when you use the service.
Check the:
- information you should include in your return
- rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited
Send a return as an agent or representative
Agents or personal representatives can also use this service.
Agents will need their access code and their client’s Aggregates Levy registration number.
Over or under-declarations
BeforeRead youabout correctcorrecting any over or under-declarations on your return, find out what to do if you discover an error on your return.,
Contact HMRC if you need help submitting your return.