UK Statutory Instrument SI 2002 United Kingdom

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

These Regulations make further provision for aggregates levy (AL) following the Aggregates Levy (Registration and Miscellaneous Provisions) Regulations 2001. These Regulations have effect from the introduction of AL on 1st April 2002. Regulations 3 and 4 contain provisions relating to the determination of the weight of any quantity of aggregate. …

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Made under
Finance Act 2001
Enforced by
HMRC
Status
Amended (in force with amendments)
Penalty ceiling
Prosecution 1 of 26 obligations carry an unlimited fine. 1 carries different penalties and 24 have no criminal penalty — flagged in the list below.

Does it bind you?

Business-side roles with duties under this instrument.

Responsible Person9 Applicant8 Any Person7 Trader1

Plus 1 duty on the regulator, Crown ministers and public bodies — folded into the section list below.

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Responsible Person — also bound by 108 other Acts
MH(CT)(S)A 2003 30 duties
Applicant — also bound by 307 other Acts
Any Person — also bound by 2340 other Acts
Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

Part 1

PRELIMINARY

0 of 2 sections shown
2 other sections in this Part — procedural and definitional
s.001 Citation and commencement
s.002 General interpretation
Part 2

WEIGHT OF AGGREGATE

2 of 2 sections shown
s.003 Determination of the weight of aggregate Regulated
  • Determine aggregate weight using a weighbridge or approved methodAny Person
s.004 Determination of the weight of aggregate Prosecution
  • Weigh aggregate and keep records for Aggregates LevyAny Person

Unlimited fine

Part 3

ACCOUNTING, PAYMENT, RECORDS, TAX CREDITS, REPAYMENTS, SET-OFF,

20 of 29 sections shown
s.005 Accounting periods Regulated
  • Adhere to the accounting periods for Aggregates LevyResponsible Person
s.007 Content of returns Regulated
  • Ensure Aggregates Levy returns are complete, accurate, and signedResponsible Person
s.008 Payment Regulated
  • Pay Aggregates Levy by the return due dateResponsible Person
s.009 Records Regulated
  • Keep and preserve Aggregates Levy records for six yearsResponsible Person
s.010 Records Regulated
  • Keep detailed records for Aggregates Levy complianceResponsible Person
s.011 Records Regulated
  • Maintain and preserve Aggregates Levy records for six yearsResponsible Person
s.014 Tax credits: general Regulated
  • Claim Aggregates Levy tax credits through your tax returnAny Person
s.015 Tax credits: general Regulated
  • Claim Aggregates Levy tax credits and maintain supporting recordsAny Person
s.016 Tax credits: general Regulated
  • Claim Aggregates Levy tax credits and maintain supporting recordsAny Person
s.019 Form and manner of claim for repayment of overpaid AL Regulated
  • Submit written claim for overpaid Aggregates LevyApplicant
s.020 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow rules for Aggregates Levy repayments to avoid unjust enrichmentApplicant
s.021 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict rules when reimbursing customers for overpaid Aggregates LevyApplicant
s.022 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict rules when reimbursing customers to claim Aggregates Levy creditApplicant
s.023 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict reimbursement rules to reclaim overpaid Aggregates LevyApplicant
s.024 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict rules if you reimburse customers for overpaid Aggregates LevyApplicant
s.025 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict rules when reimbursing customers to claim Aggregates Levy creditApplicant
s.026 Tax credits and other repayments: unjust enrichment—reimbursement arrangements to be disregarded Regulated
  • Follow strict reimbursement rules to claim Aggregates Levy tax creditsApplicant
s.027 Correction of errors in AL returns Regulated
  • Correct errors in Aggregates Levy returnsResponsible Person
s.028 Correction of errors in AL returns Regulated
  • Correct errors in Aggregates Levy returnsResponsible Person
s.029 Correction of errors in AL returns Regulated
  • Correct errors in Aggregates Levy returnsResponsible Person
9 other sections in this Part — procedural and definitional
s.006 Returns
s.012 Bad debts: entitlement to tax credit
s.013 Other tax credits: entitlement
s.017 Bad debts and other tax credits: supplementary provisions
s.018 Bad debts and other tax credits: supplementary provisions
s.030 Set-off
s.031 Set-off
s.032 Set-off
s.033 Set-off
Part 4

DEATH, INCAPACITY, INSOLVENCY, TRANSFERS

3 of 4 sections shown
s.034 Individuals: death or incapacity Regulated
  • Notify HMRC if you take over aggregates activities due to death or incapacityTrader
s.035 Insolvency Regulated
  • Notify HMRC if you take over activities of an insolvent businessAny Person
s.036 Representatives: death, incapacity or insolvency Regulated
Other duties (1) — Crown / regulator
  • HMRC may treat representatives as the registrable personStatutory regulator
1 other section in this Part — procedural and definitional
s.037 Transfers of going concerns
Part 5

PENALTIES

1 of 1 section shown
s.038 PENALTIES Prosecution
  • Fail to comply with Aggregates Levy requirementsAny Person

Fine up to £250

Part 6

CONSEQUENTIAL AMENDMENTS

0 of 1 section shown
1 other section in this Part — procedural and definitional
s.039 CONSEQUENTIAL AMENDMENTS
1 other provision
s.industrial and agricultural processes INDUSTRIAL AND AGRICULTURAL PROCESSES

Help complying

Guvnor’s practical routes through this instrument.

Aggregates Levy for construction businesses

Current Aggregates Levy rate, registration requirements, exemptions for recycled and secondary aggregates, returns and payment deadlines, and the interaction between the Aggregates …

Connected legislation

The wider family of instruments made under the same parent Act.

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.