UK Statutory Instrument 2002 United Kingdom

Aggregates Levy (General) Regulations 2002 (SI 2002/761)

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At a glance

Enforced by

HMRC

What's here

26 compliance obligations, 1 practical guide

Penalty landscape

1 of 26 obligations carry an unlimited fine. 1 carries different penalties and 24 have no criminal penalty — flagged in the list below.

Who this Act binds

Business-side actors with duties under this Act, ranked by how often they appear.

  • Responsible Person 9
  • Applicant 8
  • Any Person 7
  • Trader 1

Plus 1 non-business duty on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.

Relevant guidance

Practical guides for businesses affected by this Act, ordered by how closely they engage with it.

Direct — cites this Act

1 guides

Other Acts binding the same actors

For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.

Responsible Persons also bound by 56 other Acts (top 5 shown)
Applicants also bound by 146 other Acts (top 5 shown)
Any Person also bound by 749 other Acts (top 5 shown)
Traders also bound by 219 other Acts (top 5 shown)

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

Part I — PRELIMINARY

Browse 2 other sections in this Part — procedural / definitional / commencement

Part II — WEIGHT OF AGGREGATE

Part III — ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF,

s.005

Accounting periods

  • Adhere to the accounting periods for Aggregates Levy Responsible Person
s.007

Content of returns

  • Ensure Aggregates Levy returns are complete, accurate, and signed Responsible Person
s.008

Payment

  • Pay Aggregates Levy by the return due date Responsible Person
s.009

Records

  • Keep and preserve Aggregates Levy records for six years Responsible Person
s.010

Records

  • Keep detailed records for Aggregates Levy compliance Responsible Person
s.011

Records

  • Maintain and preserve Aggregates Levy records for six years Responsible Person
s.015

Tax credits: general

  • Claim Aggregates Levy tax credits and maintain supporting records Any Person
s.016

Tax credits: general

  • Claim Aggregates Levy tax credits and maintain supporting records Any Person
Browse 9 other sections in this Part — procedural / definitional / commencement

Part IV — DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

s.035

Insolvency

  • Notify HMRC if you take over activities of an insolvent business Any Person
Browse 1 other section in this Part — procedural / definitional / commencement

Part V — PENALTIES

s.038

PENALTIES

Fine up to £250
  • Fail to comply with Aggregates Levy requirements Any Person

Part VI — CONSEQUENTIAL AMENDMENTS

Browse 1 other section in this Part — procedural / definitional / commencement

Other sections — not classified into a Part

These sections exist in the Act but the contents-of-Parts walker did not place them under a Part. Likely amendments or sections inserted out of the original Part structure.

Browse 40 other unclassified sections
s.001

Citation and commencement

s.002

General interpretation

s.003

Determination of the weight of aggregate

s.004

(1) Where the use of a weighbridge is not practicable,...

s.005

Accounting periods

s.006

Returns

s.007

Content of returns

s.008

Payment

s.009

Records

s.010

A registrable person is obliged to keep the following records—...

s.011

(1) Subject to paragraph (2) below, a registrable person is...

s.012

Bad debts: entitlement to tax credit

s.013

Other tax credits: entitlement

s.014

Tax credits: general

s.015

(1) Subject to paragraph (6) below, a person shall claim...

s.016

(1) Where the Commissioners have cancelled the registration of a...

s.017

Bad debts and other tax credits: supplementary provisions

s.018

(1) Where a person— (a) has received the benefit of...

s.019

Form and manner of claim for repayment of overpaid

s.020

Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded

s.021

For the purposes of section 32(2) of the Act (defence...

s.022

The provisions referred to in regulation 21(a) are that—

s.023

The claimant shall, without prior demand, make any repayment to...

s.024

The claimant shall keep records of the following matters—

s.025

(1) Where a claimant is given notice in accordance with...

s.026

(1) The undertakings referred to in regulation 21(b) shall be...

s.027

Correction of errors in AL returns

s.028

(1) A registrable person shall correct any error made by...

s.029

(1) This regulation applies by way of an exception to...

s.030

Set-off

s.031

(1) This regulation applies where— (a) a person is under...

s.032

(1) Neither regulation 30 or 31 shall require any such...

s.033

A reference in regulation 30 or 31 to an amount...

s.034

Individuals: death or incapacity

s.035

Insolvency

s.036

Representatives: death, incapacity or insolvency

s.037

Transfers of going concerns

s.038

(1) A person who fails to comply with a requirement...

s.039

In regulation 2(1) of the Distress for Customs and Excise...

s.industrial and agricultural processes

INDUSTRIAL AND AGRICULTURAL PROCESSES

Read the full Act on legislation.gov.uk (opens in a new tab)

Enforcement and responsible bodies

The regulators that administer or enforce this legislation.

HMRC

HM Revenue & Customs

Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …

Connected legislation

parent Act

These instruments amend, apply, or refer to this Act. They may not all create direct business obligations.

Made under

Finance Act 2001 2001 Primary Act

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