Aggregates Levy is a tax levied on the commercial exploitation of rock, sand, and gravel in the United Kingdom.
[1] 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] Taxable aggregate has been taxed at a rate of 2 pounds sterling per tonne since 1 April 2009.