Scottish Aggregates Tax: registration to open in ‘early 2026’

Under devolved powers, the government passed legislation for the Scottish Aggregates Tax (SAT) last year, but it has taken some time to prepare for the transition.

The remaining milestones for implementing include opening registration and publishing guidance in ‘early 2026’, before the new tax comes into force on 1 April 2026.

According to the Scottish government website, the 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)

While a recent government newsletter says the law will require businesses to purchase primary aggregates (crushed rock, sand, and gravel) from SAT-registered taxpayers only, otherwise they may become liable for the tax themselves.

The rate of Scottish Aggregates Tax will mirror the rate UK Aggregates Levy in 2026-27, forecast to be around £2.15 per tonne, but may differ in subsequent years.