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Aggregates Levy
Tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom From Wikipedia, the free encyclopedia
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Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.[1]
History
The introduction of a levy on the commercial exploitation of aggregates in the UK was announced in March 2000 at the 2000 United Kingdom budget,[2] and was legislated for by part 2 of the Finance Act 2001.[3] Collection of the levy began on 1 April 2002.[4]
Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped.[5] The tax is intended to promote the use of recycled aggregate.[1]
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Levy rate and receipts
Taxable aggregate has been taxed at a rate of 2.08 pounds sterling per tonne since 1 April 2025.[6]
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References
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