This Practice Note outlines what the aggregates levy is, who is liable to pay it, what the meaning of a taxable aggregate is, what is exempt or non-taxable, what the rate of the aggregates levy is and whether reliefs apply. It also looks at when an aggregate is exploited, what registration requirements there are, how to account for the aggregates levy, record keeping requirements and interaction with landfill tax. Aggregates levy issues may arise when undertaking due diligence for the acquisition of a mining or quarrying business, or when advising a client on environmental tax obligations.