When is the new tax coming into effect?
The Scottish Aggregates Tax will come into effect on 1 April 2026.
When will registration for the tax start?
The registration process will be available in early 2026 in advance of go-live. Taxpayers will register via an online registration portal.
Will businesses with a UK-wide presence need to register separately?
Yes. If you commercially exploit aggregate in Scotland, you will need to register with Revenue Scotland and submit a tax return. If you also exploit aggregate in England, you must stay registered with HMRC and continue to submit UK Aggregates Levy returns for that activity.
How can I make a payment of the new tax?
Revenue Scotland is currently developing an online return and payment process. We will share more information and guidance once the system is ready, and will invite stakeholders to webinars demonstrating how to submit a tax return.
Will Revenue Scotland ensure consistent compliance?
Yes. Revenue Scotland is responsible for the collection and management of SAT and will ensure that the correct amount of tax is paid by all businesses.
How do I stay up to date?
To receive updates (including webinars, registration dates, and draft guidance), email the Scottish Aggregates Tax mailbox with the subject line “Opt-in”.