[CH12700] Record Keeping: What records must be kept: Aggregates levy, climate change levy and landfill tax general requirements
As well as having to comply with record-keeping obligations for other taxes and duties, a person needs to keep specific records for the purposes of aggregates levy, climate change levy and landfill tax.
Where applicable, all registered aggregates operators need to keep records relating to
•the commercial exploitation of aggregates
•tax credits (claims for credits for exports and other reliefs, for example, end use relief)
•levy paid purchases of aggregates, non-taxable materials, for example, bitumen and recycled materials