Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Extraction definition

What does Extraction mean? In database practice, extraction means taking data out of a database and transferring it elsewhere (for example by copying, downloading, exporting, printing, screen-scraping or migrating data). It is a statutory term: UK and Irish legislation define extraction as the permanent or temporary transfer of all or a substantial part of a database’s contents to another medium, by any means and in any form. database right infringement occurs where, without the maker’s or rightsholder’s consent, all or a substantial part is extracted. Repeated and systematic extraction of insubstantial parts can also infringe if it conflicts with the normal exploitation...

UK Aggregates Levy: definitions, exemptions, compliance, rates and reliefs; key case law; devolution to Scottish Aggregates Tax and cross-border treatment from 1 April 2026

Published by a LexisNexis Environment expert

Practice notes

What is the aggregates levy?

HMRC administers an environmental tax, the aggregates levy, on the commercial exploitation of aggregates across the UK.

When does the levy apply?

The levy becomes chargeable when both conditions below are satisfied:

there is a taxable aggregate, and
that aggregate is commercially exploited within the UK

There are pending amendments to Finance Act 2001, s 16(2) to substitute ‘the United Kingdom’ with ‘England, Wales or Northern Ireland’ under Scotland Act 2016, s 18(3). The Act received Royal Assent on 23 March 2016, but the commencement date has not yet been appointed, and it is expected to change in line with the introduction of Scottish Aggregates Tax from 1 April 2026.

Meaning of taxable aggregate

Aggregate

Aggregates means:

rock
gravel
sand

It also includes substances incorporated within, or naturally occurring alongside, those materials, such as spoil, waste, off-cuts and other by-products.

Taxable aggregate

A taxable aggregate is any amount of aggregate that is commercially exploited, except where it is non-taxable under section 17 of the Finance Act 2001. These are referred to as non-taxable aggregates...

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Bryn Reynolds

Pinsent Masons

Bryn is a chartered accountant and chartered tax advisor who advises large businesses on all indirect tax issues including VAT, IPT and customs duties. He primarily advises large financial institutions and TMT clients including FinTech....

Shannon Mills

Pinsent Masons

Shannon is an associate in the Tax Disputes and Investigations team at Pinsent Masons’ London office. She graduated from the University of Nottingham in 2019 with a degree in Politics and International Relations, before completing the Graduate Diploma in Law and the LPC MSc in Law, Business and Management at the University of Law. Shannon joined Pinsent Masons as a trainee solicitor in 2021 and qualified in 2023. She has experience assisting with both advisory and contentious matters across a range of taxes, with a particular focus on indirect taxes such as excise duty, landfill tax, aggregates levy, and VAT....

Web page updated on 21/05/2026

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