Scottish Aggregates Tax (SAT) came into effect on 1 April 2026 and applies to aggregate commercially exploited in Scotland. It replaced UK Aggregates Levy which ceased to apply in Scotland on the same date. SAT is administered by Revenue Scotland.
Anyone who commercially exploits taxable aggregate, or intends to commercially exploit taxable aggregate in Scotland, must register with Revenue Scotland for the Scottish Aggregates Tax. This includes businesses in England, Wales or Northern Ireland who supply aggregate in Scotland. The list of registered parties is published by Revenue Scotland on the Scottish Aggregates Tax Register.
Aggregate is subjected to exploitation if:
- It is removed from its site of origin, or a site registered under the same name as the site of origin,
- It becomes the subject of an agreement to supply it to any person,
- It is used for construction purposes, or
- It is mixed otherwise than in permitted circumstances, with any material or substance (other than water).
For more information about SAT, please see the Scottish Aggregates Tax sections of our website.
Quarterly data releases
Latest publication: Q1 2026-27
Scottish Aggregates Tax (SAT) statistics: Q1 2026-27, April - June 2026
Statistics published prior to the above periods can be found within the Datasets Section.
If you require a CSV version of the statistics or any other information, please email info@revenue.scot.
Data sources
All data used to produce these official statistics are sourced from SAT returns. A SAT return must be submitted and arrangements made for payment of the SAT due to Revenue Scotland by 30 days after the end of the reporting period. The SAT return includes a range of information about the tax liabilities and credits claimed, along with supplementary information on the type and amount of material commercially exploited in the reporting period.
Amendments and corrections can be made to SAT returns up to one year following the original return date. This means that figures for previously published periods may change in subsequent Scottish Aggregates Tax Statistics publications. SAT returns are submitted online via the Revenue Scotland portal.
Related Statistics
- Environmental Taxes Bulletin - Published by HM Revenue and Customs