Aggregates tax: key points and exemptions

Taxation

Aggregates tax was introduced with effect from 1 April 2002. The levy, which applies to all sand, gravel and rock is designed to tackle environmental costs of quarrying and encourage the use of recycled materials, and applies to anyone who is responsible for commercially exploiting aggregate in the UK. This Business Guide is intended to explain the main points and the agricultural exemptions achieved by the NFU. The tax is administered by HM Revenue & Customs (“HMRC”).