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.

Aggregates Levy

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)

exempt aggregate

levy paid purchases of aggregates, non-taxable materials, for example, bitumen and recycled materials


special schemes

sites not using weighbridges


water discounting

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