Who has to pay the levy?
Anyone who is responsible for commercially exploiting aggregate in the United Kingdom will need to register and pay the levy. This is likely to be the operator, owner or occupier of any site where a quantity of taxable aggregate is; won from the land, stored, mixed with anything other than water; processed in the following ways, cut to produce dimension stone (offcuts are taxable), separated from industrial minerals, used in the manufacture of lime or cement, first landed in the UK (for aggregate dredged from the seabed within UK waters). In some circumstances it could also be the owner of the aggregate, the person who uses aggregate for construction purposes or the person who agrees to supply aggregate to another person. Anyone importing aggregate from outside the UK and agreeing to supply it or using it for construction purposes or mixing the aggregate with any other substance other than water would also need to register and account for the levy.
