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Department of the Environment (DOE)

Northern Ireland Environment Agency

Driver & Vehicle Agency



Aggregates Levy Credit Agreement Scheme

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 www.hmrc.gov.uk

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.

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