Scottish Aggregates Tax will be the third fully devolved tax in Scotland, replacing the UK Aggregates Levy for aggregate commercially exploited in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing the Scottish Aggregates Tax.
The Scottish Government published the Scottish Aggregates Tax Bill on 15 November 2023. We continue to work closely with government, partners and stakeholders to ensure a safe, secure transition to the new tax.
Who may be affected
The Scottish Aggregates Tax may apply to businesses and organisations that commercially exploit aggregate in Scotland, including:
- quarry operators
- businesses importing aggregate from outside the UK for commercial use in Scotland
- businesses based in England, Wales of Northern Ireland who sell aggregate to Scottish customers
- intermediaries involved in the supply chain (e.g. merchants, contractors, and public bodies procuring aggregate)
Further detail on scope, exemptions and reliefs will be set out in legislation and guidance nearer to the tax going live on 1 April 2026.
Key milestones
- Early 2026: Registration opens
- Early 2026: SAT guidance will be published
- 1 April 2026: The Scottish Aggregates Tax goes live. Revenue Scotland will be providing engagement and support to aid with registration and to raise awareness of taxpayer obligations prior to the tax going live.
Stay informed
To receive important updates — including invitations to webinars, registration opening, and compliance information — email the Scottish Aggregates Tax mailbox with the subject line: “Opt-in”.
You can opt out of receiving updates at any time by emailing the Scottish Aggregates Tax mailbox (SATInfo@revenue.scot) with “Unsubscribe” in the subject line. See our Privacy Notice for details.