Scottish Aggregates Tax live from 1 April 2026

Scottish Aggregates Tax (SAT) officially comes into force today, marking a significant milestone in Scotland’s devolved tax landscape.

The new tax replaces the UK Aggregates Levy for all aggregate commercially exploited in Scotland from 1 April 2026, following years of consultation, legislative development and collaboration between Scottish and UK governments.

SAT becomes Scotland’s third fully devolved tax and is underpinned by the Aggregates Tax and Devolved Taxes Administration (Scotland) Act 2024.

Businesses across the sector - including quarry operators, importers, and UK suppliers selling into Scotland - have been preparing for months through phased enrolment into the Scottish Electronic Tax System (SETS). There's more information about this on Revenue Scotland's website.

The introduction of SAT also aligns with Scotland's wider environmental and circular-economy ambitions. By taxing the commercial exploitation of primary aggregates such as sand, gravel and crushed rock, the policy seeks to encourage the use of recycled materials and promote more sustainable construction practices.

Cross-border rules take effect today too. This is an approach designed to minimise administrative burdens and prevent double taxation for businesses trading between Scotland and the rest of the UK.

As SAT goes live, Revenue Scotland will continue its engagement with industry stakeholders to support a smooth transition into Scotland's new devolved aggregates tax regime.

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