Aggregates Levy
| Taxation in the United Kingdom |
|---|
_(2022).svg) |
| UK Government Departments |
| UK Government |
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| Scottish Government |
| Welsh Government |
| Local Government |
Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.[1]
History[edit]
The Aggregates Levy was introduced in 2002. Revenues were initially placed into the Aggregates Levy Sustainability Fund until March 2011, when the fund was scrapped.[2] The tax is intended to promote the use of recycled aggregate.[1]
Receipts[edit]
Taxable aggregate has been taxed at a rate of 2 pounds sterling per tonne since 1 April 2009.[3][4] From 1 April 2002 to 31 May 2008, it was levied at £1.60 per tonne, and from 1 April 2008 to 30 May 2009, at £1.95 per tonne.[4]
| Tax year | Receipts (£)[5] |
|---|---|
| 2002–03 | 247,000,000 |
| 2003–04 | 339,000,000 |
| 2004–05 | 334,000,000 |
| 2005–06 | 326,000,000 |
| 2006–07 | 321,000,000 |
| 2007–08 | 339,000,000 |
| 2008–09 | 334,000,000 |
| 2009–10 | 275,000,000 |
| 2010–11 | 288,000,000 |
| 2011–12 | 290,000,000 |
| 2012–13 | 265,000,000 |
| 2013–14 | 285,000,000 |
| 2014–15 | 342,000,000 |
| 2015–16 | 356,000,000 |
| 2016–17 | 407,000,000 |
| 2017–18 | 376,000,000 |
| 2018–19 | 367,000,000 |
| 2019–20 | 397,000,000 |
| 2020–21 | 359,000,000 |
References[edit]
- ^ a b Porter, Steven (23 August 2019). "Aggregates levy in the UK". Pinsent Masons. Archived from the original on 3 March 2021. Retrieved 14 June 2021.
- ^ "Aggregates levy". British Marine Aggregate Producers Association. Archived from the original on 30 August 2018. Retrieved 14 June 2021.
- ^ "Rates and allowances: Aggregates Levy". GOV.UK. HM Revenue & Customs. 1 April 2021. Archived from the original on 25 July 2019. Retrieved 14 June 2021.
- ^ a b "Aggregates Levy Historic Duty Rates". GOV.UK. HM Revenue & Customs. 10 June 2021. Archived from the original on 15 June 2021. Retrieved 14 June 2021.
- ^ Clark, D. (11 May 2021). "Aggregate levy tax receipts in the United Kingdom from 2002/03 to 2020/21". Statista. Archived from the original on 10 March 2021. Retrieved 14 June 2021.