tag:www.gov.uk,2005:/search/guidance-and-regulation Guidance and regulation 2025-03-31T12:23:03+01:00 HM Government tag:www.gov.uk,2005:/guidance/pay-environmental-taxes 2025-03-31T12:23:03+01:00 Pay Aggregates Levy How to pay Aggregates Levy, and how long it takes for your payment to reach HMRC. tag:www.gov.uk,2005:/government/publications/check-the-list-of-businesses-and-sites-registered-for-aggregates-levy 2025-01-31T14:19:07+00:00 Check the list of businesses and sites registered for Aggregates Levy Use this list to check if an aggregates producer or importer is registered for Aggregates Levy. tag:www.gov.uk,2005:/government/publications/aggregates-levy-service-availability-and-issues 2024-09-09T10:30:20+01:00 Aggregates Levy: service availability and issues Check the availability and any issues affecting the Aggregates Levy online service. tag:www.gov.uk,2005:/guidance/aggregates-levy-register-or-change-your-details 2024-03-28T15:26:20+00:00 Register for Aggregates Levy Check if you need to register for Aggregates Levy and change your registration details. tag:www.gov.uk,2005:/guidance/send-your-aggregates-levy-return-online 2024-03-28T15:24:27+00:00 Send your Aggregates Levy return online Use this service to submit your Aggregates Levy return to HMRC. tag:www.gov.uk,2005:/government/publications/rates-and-allowances-aggregates-levy 2024-01-31T15:11:28+00:00 Rates and allowances: Aggregates Levy Rate of Aggregates Levy due per tonne, when aggregate (sand, gravel or rock) is commercially exploited. tag:www.gov.uk,2005:/guidance/exempt-aggregate-and-reporting-it-to-hmrc 2023-10-01T01:00:05+01:00 Exempt aggregate and reporting it to HMRC Find out what is exempt from Aggregates Levy and if you need to report it to us. tag:www.gov.uk,2005:/guidance/check-when-aggregates-levy-applies 2023-10-01T01:00:05+01:00 Check when Aggregates Levy applies Find out when Aggregates Levy applies to extracted rock, sand and gravel and when you need to register and pay. tag:www.gov.uk,2005:/government/publications/excise-payment-security-system-epss-authorisation-criteria 2021-03-02T12:00:16+00:00 Excise Payment Security System (EPSS): authorisation criteria Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS. tag:www.gov.uk,2005:/guidance/aggregates-levy-rates-and-reliefs 2021-01-06T08:10:06+00:00 Reliefs from Aggregates Levy Check how you can claim relief, including exported aggregate and industrial and agricultural processes. tag:www.gov.uk,2005:/guidance/aggregates-levy-7-day-delayed-payment-scheme 2020-12-15T13:05:20+00:00 Aggregates Levy 7 day delayed payment scheme Check how the delayed payment scheme works. tag:www.gov.uk,2005:/guidance/claim-bad-debt-relief-for-aggregates-levy 2020-11-27T15:42:43+00:00 Claim bad debt relief for Aggregates Levy Check if you can claim for bad debt relief if a customer is insolvent and can no longer pay what they owe for taxable aggregate. tag:www.gov.uk,2005:/guidance/completing-your-aggregates-levy-return 2020-10-09T16:08:00+01:00 Completing your Aggregates Levy return Find out how to complete and send your Aggregates Levy return and correct any errors. tag:www.gov.uk,2005:/guidance/claim-relief-from-aggregates-levy-for-industrial-and-agricultural-processes 2020-10-09T15:37:00+01:00 Claim relief from Aggregates Levy for industrial and agricultural processes Check when rock, sand and gravel used in industrial and agricultural processes are eligible for relief from Aggregates Levy. tag:www.gov.uk,2005:/guidance/if-you-apply-an-exempt-process-to-aggregate 2020-10-09T15:32:00+01:00 If you apply an exempt process to aggregate Find out when the Aggregates Levy does not apply to the intended products of an exempt process. tag:www.gov.uk,2005:/guidance/calculate-the-weight-of-your-aggregate-for-aggregates-levy 2020-10-09T15:30:07+01:00 Calculate the weight of your aggregate for Aggregates Levy Find out how to calculate the weight of your aggregate and deduct the weight of added water for Aggregates Levy. tag:www.gov.uk,2005:/government/publications/securities-in-respect-of-corporation-tax 2019-04-06T00:15:00+01:00 Securities in respect of Corporation Tax Find out what happens when HMRC may ask for a security bond for Corporation Tax if you're an employer or trader. tag:www.gov.uk,2005:/government/publications/securities-in-respect-of-construction-industry-scheme-cis 2019-04-06T00:15:00+01:00 Securities in respect of Construction Industry Scheme Find out what happens when HMRC may ask for a security bond for Construction Industry Scheme (CIS) if you're an employer or trader. tag:www.gov.uk,2005:/government/publications/instruction-to-your-bank-or-building-society-to-pay-by-direct-debit-eeitt15 2018-09-25T15:00:58+01:00 Pay environmental and other taxes or gaming duties by Direct Debit (EEITT15) Instruct your bank or building society to pay environmental and other taxes or gaming duties by Direct Debit. tag:www.gov.uk,2005:/guidance/aggregates-levy-penalty-assessments-interest-and-appeals 2017-02-09T00:00:00+00:00 Aggregates Levy assessments, interest, penalties and appeals Find out about assessments, interest charges and penalties for incorrect returns and late payments and how to appeal.