Finance Bill Tracking Service 2007 | Budget 2007 | Budget Notes

BN66 Aggregates Levy: rates

Who is likely to be affected?

1   Those commercially exploiting taxable aggregate in the UK.

General description of the measure

2   Legislation introduced in Finance Bill 2007 will increase the rate of aggregates levy from 1.60 per tonne to 1.95 per tonne.

3   In Northern Ireland, registered operators in possession of a valid aggregates levy credit certificate will continue to be entitled to 80 per cent relief of the full levy rate. As a result of the rate increase, in effect, the amount of levy payable by such operators will increase from 32 to 39 pence per tonne.

Operative date

4   The new rate will apply to any aggregate commercially exploited on or after 1 April 2008.

Current law and proposed revisions

5   Section 16(4) of the Finance Act 2001 specifies the rate of aggregates levy and will be amended by Finance Bill 2007.

Further advice

6   If you have any questions about this change, please contact the National Advice Service on 0845 010 900. Information about Budget measures is available on the HM Revenue & Customs website at