Scottish Aggregates Tax (SAT) statistics: Q1 2026-27, April to June 2026
Key points
- £12.2 million in Scottish Aggregates Tax (SAT) was declared payable in Q1 2026/27 (April – June 2026).
- Net taxable tonnage declared was 5,649,000 tonnes.
- Rock accounted for 73% of net SAT due (£8.9 million). Sand and gravel accounted for the other 27% (£3.3 million).
- 120 operators submitted an SAT return for Q1 2026/27, covering 370 sites. All registered operators must submit a return covering each of their sites in each filing period, even if there is no taxable activity to report. These nil returns are included in the operator and site figures above.
Introduction
This release is the first edition of a quarterly series of Scottish Aggregates Tax statistics. This release provides statistics on the number of operators that submitted a return, the total number of sites covered, the total tax declared payable and the taxable tonnage declared broken down by material as reported to Revenue Scotland.
An Official Statistics Publication for Scotland
These statistics are official statistics. Official statistics are statistics that are produced by Crown bodies, those acting on behalf of Crown bodies, or those specified in statutory orders, as defined in the Statistics and Registration Service Act 2007.
Revenue Scotland statistics are regulated by the Office for Statistics Regulation (OSR). OSR sets the standards of trustworthiness, quality and value in the Code of Practice for Statistics that all producers of official statistics should adhere to.
Quarterly statistics
120 operators submitted SAT returns for Q1 2026/27. These returns covered 370 unique sites. Operators must submit a return covering each registered site in each filing period even if there has been no taxable activity. These nil returns are included in the counts above.
Gross taxable tonnage for Q1 was 5,995,500 tonnes. At the current rate of £2.16 per tonne, this equates to £13.0 million in gross SAT declared. Taxpayers claimed £0.7 million in tax credits, with an associated tonnage of 346,500 tonnes, leaving net SAT payable of £12.2 million and net taxable tonnage of 5,649,000 tonnes for Q1.
The calculation of gross SAT minus tax credits to give net SAT will not always appear to sum correctly. This is due to each component figure being rounded for statistical disclosure control purposes.
Net SAT declared payable in Q1 2026/27 was £12.2 million
Figure 1: Column chart showing net SAT declared payable in Q1 2026/27 by material. Component figures may not sum to total due to rounding.
A bar chart showing three columns, with labels above each column showing the amount of net SAT declared payable for each categort.
From left to right, these columns are:
- Rock, £8.9 million
- Sand and Gravel, £3.3 million
- Total - Net SAT, £12.2 million
Taxable tonnage is recorded separately for two classes of material in SAT returns: (a) Rock and (b) Sand and Gravel. Rock accounted for 73% (4,113,000 tonnes) of net taxable tonnage declared in Q1 2026/27, equating to £8.9 million in SAT due. Sand and gravel accounted for the remaining 27% (1,536,000 tonnes) and £3.3 million in SAT due.
Background to SAT
Scottish Aggregates Tax (SAT) is a tax on the commercial exploitation of aggregate materials. SAT is a devolved tax which replaced the UK Aggregates Levy in Scotland from 1 April 2026. Revenue Scotland is responsible for collecting and managing Scottish Aggregates Tax.
Information about the publication including background to SAT, data sources, methodology, revisions policy and corrections is available on the about SAT statistics page of our website.
Further information about Scottish Aggregates Tax is available in the Scottish Aggregates Tax section.