V22.116 Accounting for the levy

Part V22 Aggregates levy

V22.116 Accounting for the levy

V22.116 Accounting for the levy


Registered businesses must submit aggregates levy returns to HMRC on a quarterly basis. It is possible to agree special tax periods with HMRC, and smaller businesses may be able to submit annual returns by prior agreement1.

From 1 January 2017 HMRC enabled the online submission of aggregates levy returns. To facilitate this change, new aggregates levy registration numbers were issued to registered businesses.

Tax points

The tax point for aggregates levy is when it is first subjected to commercial exploitation.


There is no requirement for the aggregates levy to be shown or referred to on

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