Measure

Aggregates Levy

The measure

The government will freeze the aggregates levy (AGL) rate for 2022-23 at £2 per tonne, but intends to return to index-linked rate changes in the future.

 

Who will be affected?

Businesses currently required to account for AGL on aggregate that they commercially exploit, and parties that bear an AGL charge as a cost component within their supply chains.

 

When will the measure come into effect?

The rate will be frozen from 1 April 2022. No timeframe has been given for when index-linked rates might be restored.

Our view

Affected businesses will have at least another financial year of the status quo being maintained.