A person is required to be registered for aggregates levy if he:
- Ìý
•ÌýÌýÌýÌý carries out taxable activities, and
- Ìý
•ÌýÌýÌýÌý is not specifically exempted from registration1
The legislation does not provide for turnover thresholds for registration. A person carries out a taxable activity and becomes required to register for the levy if he is responsible for the commercial exploitation of a quantity of aggregate in the United Kingdom2. If a business only commercially exploits exempt aggregate, then it does not need to register.
Registration procedure
A person who is required
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Web page updated on 17 Mar 2025 14:50