Revenue Scotland update on the Scottish Aggregates Tax (SAT)

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The Scottish Government has announced the introduction of the Aggregates Tax and Devolved Taxes Administration (Scotland) Bill.

Revenue Scotland has worked closely with the Scottish Government and stakeholders during the development phase of the Bill and will continue to provide advice during the passage of the Bill through Parliament. 

Future work and stakeholder engagement

The Scottish Government has confirmed an intention for SAT to replace the UK Aggregates Levy in Scotland on 1 April 2026. 

Revenue Scotland will be engaging with stakeholders during the operational implementation phase and further communications will be issued in due course. 

A key element of the administrative design will be ensuring there is compliance with the new tax. Revenue Scotland will continue to engage with stakeholders prior to and after the tax going live to ensure tax responsibilities are understood and the right tax is paid when the tax becomes operational.

RSTPA Changes

In addition to measures related specifically to SAT, the Bill includes a small number of wider legislative amendments to the RSTPA. These amendments, which would relate to LBTT and SLfT in addition to SAT, are intended to support the efficient and effective collection of all devolved taxes by Revenue Scotland. 

Further information

If you would like to see further information on the Bill, then you can visit Aggregates Tax and Devolved Taxes Administration (Scotland) Bill – Bills (proposed laws) – Scottish Parliament | Scottish Parliament Website . Revenue Scotland will be providing further updates on About Revenue Scotland | Revenue Scotland in due course.