Registering for aggregates levy

By Tolley

The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Registering for aggregates levy
  • Who is required to register?
  • When is registration not required?
  • Registering for the levy
  • Group and divisional registrations

This note provides an overview of how a business needs to register for aggregates levy where they commercially exploit aggregates within the UK and are liable to account for the levy as a result. This note should be read in conjunction with the Introduction to aggregates levy and Aggregates levy ― exemptions guidance notes.

AGL1 ; AGL2000; De Voil Indirect Tax Service V22.114; FA 2001, Sch 9

Please note that all references within this guidance note are subscription sensitive.

Who is required to register?

The business who is exploiting or intends to exploit aggregates located within the UK is required to register for the levy. There is no turnover threshold so once the business either starts or intends to start exploiting the levy they will be required to register.

Any of the following organisations will be required to register:

  • sole proprietor
  • partnership. Please note that each partner is liable for all the obligations and liabilities of the partnership in relation to aggregates levy.
  • limited company
  • local authority
  • non-profit making body
  • unincorporated body
  • trusts
  • groups of associated companies. Please note that the group can apply for group treatment which will enable a group of companies to account for aggregates levy under a single registration.
  • divisions of a single company. The company can apply for divisional registration enabling its divisions to account for levy under separate registrations.
Commercial exploitation of aggregate (excluding ‘certain other materials’)

The following provides further details on who would be viewed as the party responsible for the commercial exploitation of the aggregates in specific situations.

The party who is viewed as being responsible for commercially exploiting the aggregate is required to register and a list of

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