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Department of the Environment (DOE)

Northern Ireland Environment Agency

Driver & Vehicle Agency

Aggregates Levy Credit Agreement Scheme

The Special Tax Credit Scheme

Her Majesty’s Revenue and Customs (HMRC) have introduced a special tax credit (STC) scheme. The scheme is to allow relief to be claimed on aggregates that were imported into Northern Ireland from other EU countries from 1 April 2004 to 30 November 2010. The scheme will be administered by the Department of the Environment (Northern Ireland) (DOENI) in association with HMRC.  The special tax credit will be 80% of levy which has been paid in full.

Only businesses that

  • imported aggregate into Northern Ireland from other EU Member States (other than the UK)
  • and accounted for the levy in full will be eligible to claim relief from the levy.

To make a claim for the credit you must demonstrate that the quarry from which you obtained the aggregate met environmental standards similar to the requirements of members of the ALCS between 2004 and 2010.  To do this you must fill out the application form DOE STC1 below and return it to the DOE.  The DOE will liaise with regulatory agencies in the relevant European countries to verify the relevant permissions pertaining to the extraction site.  For example, it will enquire into the planning approval or environmental authorisations (equivalent to water discharge, water abstraction or Industrial Pollution Control authorisations) at the site that aggregates have been imported from.

A separate claim should be made for imported aggregate from each individual extraction site.  Claims for a certificate must be made to DoE (NI) by 27 March 2016.
A certificate will be refused in the event that an extraction site fails to reach the required standard.

Once you have received the necessary certificates, you may proceed with the claim for the credit which must be made to HMRC.  Further details about how to make a claim can be found by viewing the publication released by HMRC.  

To complete an application please download the DOE Application Form for the Special Tax Credit Scheme and view the Guidance document to assist in completing the application form.

As an incomplete or inaccurate application form may result in a refusal by the DOE to issue a certificate, please read the guidelines before completing the application form:

Completed applications forms should be returned to:
Aggregates Levy Credit Scheme Team, Department of the Environment,
th Floor Goodwood House, 44-58 May Street, Belfast BT1 4NN.

Receipt of application forms will be acknowledged within 5 working days

If you have any queries please contact 028 90254923

The Aggregates Levy Credit Scheme has been suspended with effect from 1 December 2010. (current position)

Operators in Northern Ireland who have been eligible for relief under this scheme will have to pay the full rate of Aggregates Levy of £2.00 per tonne on the supplies they make from this date.

Further details can be found at Opens in a new window.

Aggregates Levy Credit Agreement Scheme (background)

The Department administers the Aggregates Levy Credit Scheme (ALCS) on behalf of Her Majesty's Revenue and Customs.  

The Aggregates Levy was introduced, UK-wide, in 2002 and is an environmental tax on the commercial exploitation of aggregates. The aim is to address the environmental costs associated with aggregates extraction not already covered by regulation. It is also aimed at encouraging the use of alternative sources such as recycled materials and certain waste products. The Levy is set at £2.00 per tonne. There were particular problems associated with the impact of the Levy in Northern Ireland and the Aggregates Levy Scheme was developed to overcome these. The Scheme has EU approval and is due to run to March 2011. Operators who join the Scheme are entitled to a reduction of 80% in the Levy i.e. will only have to pay £0.40 per tonne. In return, operators sign a legal agreement undertaking to carry out environmental improvements at their sites on an incremental basis.

Further Information