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Businesses send aggregates levy returns to the Central Collection Unit (CCU), Alexander House, Southend. CCU post details to the aggregates levy (NET) database � see AGL2350.

»Ê¹ÚÌåÓýappse are the returns you should verify during assurance interventions. This includes letting CCU know of any differences compared to the figures on NET which are due to either keying-in errors in CCU or wrong declarations by businesses through e.g. misunderstanding of the tonnages to declare in the exempt and relieved tonnages boxes on the return form.