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Aggregates Levy 7 day delayed payment scheme
Check how the delayed payment scheme works.
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You can pay the Aggregates Levy you declare on your returns 7 days after the due date if you pay by Direct Debit.
The conditions of this delayed payment scheme have the force of law under regulation 8(4) of The Aggregates Levy (General) Regulations 2002.
Conditions of the scheme
HMRC must receive your Aggregates Levy returns by the due date.
We will take the payment from your account on the seventh day after the due date, or the next banking day after that if the seventh day is not a banking day. If your return is delayed we may take the payment later.