Change of https://www.gov.uk/government/publications/rates-and-allowances-aggregates-levy

Change description : 2026-04-01 14:03:00: The rate of Aggregates Levy from 1 April 2026 has been added. [Guidance and regulation]

Showing diff : 2024-01-31 15:13:43.603505785 +00:00..2026-04-01 13:03:39.104051016 +00:00

Guidance

Rates and allowances: Aggregates Levy

Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited.

From:
HM Revenue & Customs
Published
1 February 2014
Last updated
311 JanuaryApril 20242026 — See all updates

Documents

Rates and allowances — Aggregates Levy

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The attachedattachment documentshows is classified by HMRC as guidance and contains information about the rate of Aggregates Levy due per tonne,tonne when aggregate (sand, gravel or rock) is commercially exploited.

Updates to this page

Published 1 February 2014
Last updated 311 JanuaryApril 2024 + show2026 href="#full-history">+ show all updates

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Update history

2026-04-01 14:03
The rate of Aggregates Levy from 1 April 2026 has been added.

2024-01-31 15:11
The rate of Aggregates Levy applicable from 1 April 2025 has been added.

2023-04-01 00:15
The rate of Aggregates Levy due per tonne have been updated.

2022-04-01 00:15
Rates have been updated for the tax year 2021 to 2022.