Scottish Aggregates Tax Statistics
Scottish Aggregates Tax (SAT) came in to effect on 1 April 2026 and applies to aggregate commercially exploited in Scotland. It is a replacement for 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 page of our website.
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).
The current rate for SAT is £2.16 per tonne, which was set by the Scottish Government and approved by the Scottish Parliament.
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
Notifications to Revenue Scotland are made via the Scottish Aggregates Tax return. An 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 quarter. 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 quarter.
Amendments and corrections can be made to SAT returns up to one year following the original return date. This may lead to revisions in the data published in this report. The vast majority of SAT returns are submitted online via the Revenue Scotland portal.
Related Statistics
- Environmental Taxes Bulletin - Published by HM Revenue and Customs