We wrote to you on 21 March 2007 advising you of the increase in the Aggregates Levy Rate on 1 April 2008. A further increase in the rate was announced by the Chancellor in his last budget. On 1 April 2009 the rate of aggregates levy is to increase from £1.95 to £2.00 per tonne.
Businesses in Northern Ireland who are in possession of a valid aggregate levy credit certificate will still be entitled to 80% relief on the full levy rate. The rate of levy payable by such businesses will therefore increase from 39p per tonne to 40p per tonne on 1 April 2009.