Revenue Scotland is pleased to confirm the introduction of Scottish Aggregates Tax (SAT), Scotland’s newest fully devolved tax, replacing the UK Aggregates Levy for all aggregate commercially exploited in Scotland. SAT comes into force following Scottish and UK Government legislation to switch-off the UK Aggregates Levy in Scotland and establish SAT.
SAT applies to businesses and organisations that commercially exploit aggregate within Scotland. This includes Scottish quarry operators, importers, and businesses based elsewhere in the UK supplying aggregate to Scottish customers. The tax rate for 2026–27 is £2.16 per tonne of taxable material, which aligns with the 2026-27 UK Aggregates Levy rate.
Revenue Scotland has led extensive engagement with industry partners, providing detailed guidance and support to ensure businesses are fully prepared for today’s go live date. Enrolment and registration for SAT opened earlier this year, with affected businesses required to create an online tax account through the Scottish Electronic Tax System (SETS), where they will now submit returns and manage their obligations.
On the introduction of SAT, Revenue Scotland’s CEO Johanna Boyd said.
“The launch of the Scottish Aggregates Tax is a significant milestone for Revenue Scotland and a testament to the professionalism and commitment of our people in achieving full operational readiness.
As we move into delivery, it is essential that all affected businesses understand and meet the new requirements to ensure a smooth transition and sustained compliance. We are committed to supporting taxpayers at every stage, with clear guidance, webinars, dedicated helpline services, and accessible digital resources as we enter this next phase”
Chair of Revenue Scotland Aidan O’Carroll also said.
“Today marks a further development in Scotland’s programme of devolved taxation, with the implementation of the Scottish Aggregates Tax. Revenue Scotland has prepared for the introduction of this tax by developing the necessary systems, processes, and guidance to support its operation. This work reflects the organisation’s ongoing efforts to build and maintain the capability required to administer devolved taxes effectively.”
Revenue Scotland will continue to collaborate closely with taxpayers, stakeholders, and partners to ensure a secure, well supported transition into this new tax landscape. For further information and ongoing updates, businesses are encouraged to visit Revenue.scot.